[step:Flatten a boundary patch and estimate tangential second derivatives]Let $V_k$ be a boundary patch, and use the $C^2$ diffeomorphism $\Phi_k: W_k \to V_k$ from the finite cover. Define the flattened half-ball
\begin{align*}
Q_k := B(0,r_k) \cap \{y_n > 0\}.
\end{align*}
Define the pulled-back localized function
\begin{align*}
w_k: Q_k \to \mathbb{R}, \quad w_k(y) = u_k(\Phi_k(y)).
\end{align*}
Since $u_k \in H^1_0(U \cap V_k)$ and $\Phi_k$ maps the flat boundary $\{y_n = 0\}$ onto $\partial U$, the trace of $w_k$ vanishes on $B(0,r_k) \cap \{y_n = 0\}$.
Let $P_k: Q_k \to \mathbb{R}^{n \times n}$ denote the Jacobian matrix field $P_k(y) = J\Phi_k(y)$, and let $J_k: Q_k \to (0,\infty)$ denote $J_k(y) = |\det P_k(y)|$. Define $g_k: V_k \to \mathbb{R}$ by $g_k = \zeta_k f - 2 \nabla \zeta_k \cdot \nabla u - u\Delta \zeta_k$ on $U \cap V_k$ and by zero off $U \cap V_k$ inside $V_k$. By the [Change of Variables Theorem](/theorems/22), the weak equation for $u_k$ transforms under $x = \Phi_k(y)$ into the uniformly elliptic divergence-form equation
\begin{align*}
-\sum_{i,j=1}^n \partial_{y_i}\left(a_{ij}(y)\partial_{y_j} w_k(y)\right) = F_k(y) \quad \text{in } \mathcal{D}'(Q_k),
\end{align*}
where
\begin{align*}
a_{ij}(y) = J_k(y)\sum_{\ell=1}^n (P_k(y)^{-1})_{j\ell}(P_k(y)^{-1})_{i\ell}
\end{align*}
and $F_k: Q_k \to \mathbb{R}$ is defined by $F_k(y) = J_k(y)g_k(\Phi_k(y))$. Since $\Phi_k$ is $C^2$, $a_{ij} \in C^1(\overline{Q_k})$; the positive lower and upper bounds for $J_k$ and $P_k^{-1}$ give uniform ellipticity. Also $F_k \in L^2(Q_k)$ and
\begin{align*}
\|F_k\|_{L^2(Q_k)} \leq B_k \left(\|f\|_{L^2(U)} + \|u\|_{H^1(U)}\right)
\end{align*}
for a constant $B_k > 0$ depending only on $\|J\Phi_k\|_{C^1(Q_k)}$, $\|J\Phi_k^{-1}\|_{C^0(V_k)}$, positive lower and upper bounds for $|\det J\Phi_k|$ on $Q_k$, and the $C^2$ norms of $\zeta_k$ on $V_k$.
We use the localized flat half-ball form supplied by the $m=0$ case of the [Higher Boundary Elliptic Regularity Theorem](/theorems/97), whose proof is the tangential difference-quotient estimate for $C^1$ uniformly elliptic divergence-form coefficients. In this form, if $Q = B(0,r) \cap \{y_n > 0\}$, $Q^\flat = B(0,\rho) \cap \{y_n > 0\}$ with $0 < \rho < r$, $w \in H^1(Q)$ has zero trace on $B(0,r) \cap \{y_n = 0\}$, the coefficients $a_{ij} \in C^1(\overline Q)$ are bounded and uniformly elliptic, and
\begin{align*}
-\sum_{i,j=1}^n \partial_{y_i}\left(a_{ij}\partial_{y_j}w\right)=F \quad \text{in } \mathcal{D}'(Q)
\end{align*}
with $F \in L^2(Q)$, then $\partial_{y_i}\partial_{y_j}w \in L^2(Q^\flat)$ for $1 \leq i \leq n-1$ and $1 \leq j \leq n$, and
\begin{align*}
\sum_{i=1}^{n-1}\sum_{j=1}^n \|\partial_{y_i}\partial_{y_j}w\|_{L^2(Q^\flat)} \leq C_{Q,Q^\flat}\left(\|F\|_{L^2(Q)} + \|w\|_{H^1(Q)}\right),
\end{align*}
where $C_{Q,Q^\flat}$ depends only on $Q^\flat$, $Q$, the ellipticity constant, and the $C^1$ coefficient bounds. Choose $\sigma_k$ with $\rho_k<\sigma_k<r_k$ and define
\begin{align*}
Q_k^\sharp := B(0,\sigma_k) \cap \{y_n > 0\}.
\end{align*}
The hypotheses apply to $w_k$ on the pair $Q_k^\sharp\subset Q_k$ because the preceding paragraph gives the equation in $\mathcal{D}'(Q_k)$, $F_k \in L^2(Q_k)$, the flattened trace vanishes, and the $C^2$ chart gives $C^1$ uniformly elliptic coefficients. Therefore there exists $D_k > 0$ such that
\begin{align*}
\sum_{i=1}^{n-1}\sum_{j=1}^n \|\partial_{y_i}\partial_{y_j} w_k\|_{L^2(Q_k^\sharp)} \leq D_k \left(\|F_k\|_{L^2(Q_k)} + \|w_k\|_{H^1(Q_k)}\right).
\end{align*}
Using the bound for $F_k$ and boundedness of composition by the fixed $C^2$ diffeomorphism on $H^1$ over the patch, we obtain
\begin{align*}
\sum_{i=1}^{n-1}\sum_{j=1}^n \|\partial_{y_i}\partial_{y_j} w_k\|_{L^2(Q_k^\sharp)} \leq E_k \left(\|f\|_{L^2(U)} + \|u\|_{H^1(U)}\right),
\end{align*}
where $E_k > 0$ depends only on $Q_k^\sharp$, $Q_k$, the ellipticity constant, $\|J\Phi_k\|_{C^1(Q_k)}$, $\|J\Phi_k^{-1}\|_{C^0(V_k)}$, the bounds for $|\det J\Phi_k|$, and the cutoff construction. Since $Q_k^\flat\subset Q_k^\sharp$, the same estimate also controls these tangential derivatives on $Q_k^\flat$. We keep this estimate in the flattened $y$-coordinates; no assertion about physical $x$-coordinate second derivatives is made until the missing pure $y_n$ derivative has been recovered.[/step]