The Mixture of Experts MoE architecture is highly promising for resource constrained on device deployments yet training these models from scratch incurs prohibitive costs Current methods attempt to alleviate this by upcycling dense models into MoEs however they often introduce parameter redundancy that degrades inference efficiency Alternatively standard layer pruning mitigates redundancy but inevitably compromises model accuracy To resolve this dilemma we propose Dense2MoE a novel framework that unifies pruning and upcycling through Layer Fusion UpCycling LF UC Guided by hardware Roofline theory Dense2MoE systematically overcomes the inference memory wall by pruning bandwidth heavy attention modules from redundant layers while repurposing their Multi Layer Perceptrons MLPs into MoE experts This structural innovation preserves the models core capabilities and strictly limits active parameters via selective token routing With a modest continual pre training budget Dense2MoE efficiently converts publicly available dense LLMs into on device ready MoE models Extensive experiments demonstrate that Dense2MoE significantly advances the Pareto frontier for on device inference latency versus model accuracy outperforming dense baselines state of the art compression and standard upcycling methods