In Magnetic Particle Imaging, a field-free region is maneuvered throughout the field of view using a time-varying magnetic field known as the drive-field. Human-sized systems operate the drive-field in the kHz range and generate it by utilizing strong currents that can rise to the kA range within a coil called the drive field generator. Matching and tuning between a power amplifier, a band-pass filter and the drive-field generator is required. Here, for reasons of safety in future human scanners, a symmetrical topology and a transformer, called inductive coupling network is used. Our primary objectives are to achieve floating potentials to ensure patient safety, attaining high linearity and high gain for the resonant transformer. We present a novel systematic approach to the design of a loss-optimized resonant toroid with a D-shaped cross section, employing segmentation to adjust the inductance-to-resistance ratio while maintaining a constant quality factor. Simultaneously, we derive a specific matching condition of a symmetric transmit-receive circuit for magnetic particle imaging. The chosen setup filters the fundamental frequency and allows simultaneous signal transmission and reception. In addition, the decoupling of multiple drive field channels is discussed and the primary side of the transformer is evaluated for maximum coupling and minimum stray field. Two prototypes were constructed, measured, decoupled, and compared to the derived theory and to method-of-moment based simulations.