Download official recovery image:
Go to: https://support.microsoft.com/surface-recovery-image
Sign in with a Microsoft account. Enter your Surface serial number. Download the recovery image for your exact model
Create bootable USB:
Insert USB drive into working PC. Format it to FAT32. Extract the downloaded .zip file
Copy all extracted files directly onto the USB
Boot Surface from USB:
Turn OFF your Surface. Insert USB drive. Press and hold Volume Down button. While holding it, press Power button
Release Volume Down when you see the Surface logo
Reset / Reinstall:
Choose:
Troubleshoot → Recover from a drive
Select:
Fully clean the drive
This will reinstall Windows exactly like factory.