1. **Research and Business Plan:** Understand the trucking industry, market opportunities, challenges, and competition. Draft a business plan outlining your strategy, financials, operations, marketing, and growth plan.

2. **Company Registration:** Register your company in Mexico. Consult with a corporate lawyer to choose the appropriate legal structure (such as S.A., S.A.P.I., S. de R.L., etc.), and file the necessary paperwork with the Mexican Secretary of Foreign Affairs.

3. **Obtain an EIN:** If you plan to operate in the United States, you will need a U.S. Employer Identification Number (EIN) from the IRS. You can apply online or through a registered agent.

4. **Operating Authority (MC Number):** Apply for an MC Number (Motor Carrier Number) from the Federal Motor Carrier Safety Administration (FMCSA). This permits you to operate as a carrier across state lines in the U.S.

5. **USDOT Number:** Obtain a USDOT Number, also from the FMCSA, which is essential for all commercial carriers.

6. **BOC-3 Process Agents:** File a BOC-3 form with the FMCSA to designate a process agent in every U.S. state in which you operate or plan to establish contracts.

7. **Insurance:** Secure proper insurance for your company. Insurance requirements vary depending on the cargo and operating regions.

8. **Trucking Permits:** Obtain additional required permits, such as the International Registration Plan (IRP) for vehicles traveling between U.S. states and Canadian provinces, and the International Fuel Tax Agreement (IFTA) for reporting and paying fuel taxes.

9. **Equipment Acquisition:** Purchase or lease trucks and trailers. Ensure they meet safety regulations and emission standards.

10. **Hire Drivers:** Hire qualified drivers who hold a valid Commercial Driver’s License (CDL). Conduct background checks and ensure they meet FMCSA regulations.

11. **Safety Compliance:** Implement a safety program that complies with FMCSA regulations, including drug and alcohol testing, hours of service, vehicle maintenance, and record-keeping.

12. **Border Crossing Documentation:** Ensure you have the necessary documentation for border crossing, including a Bill of Lading, Shipper’s Export Declaration (SED), Proof of Delivery, Commercial Invoice, and any additional required customs documentation.

13. **Business Operations:** Establish your day-to-day operations, including dispatching, route planning, freight billing, and customer service.

14. **Marketing and Customer Acquisition:** Develop and implement a marketing strategy to acquire customers. Build relationships with shippers, freight brokers, and logistics companies.

15. **Continuous Evaluation and Improvement:** Continually monitor and assess your operations, financials, safety records, and customer satisfaction to identify areas for improvement.

Remember, the regulatory environment changes frequently, so it’s crucial to consult with legal and business professionals who specialize in the trucking industry to ensure that your company is compliant with all current laws and regulations in both Mexico and the U.S.