In this paper, we develop an algebraic framework for merge-regime convertible codes that works directly with the polynomial-evaluation structure of the underlying codes. We characterize the minimal skew polynomials associated with unions of conjugacy classes, establish an evaluation-compatible product rule, and derive a special Chinese Remainder Theorem (sCRT) tailored to these evaluation sets. Based on this machinery, we propose two conversion templates for skew polynomial evaluation codes (PECs). The first applies to distinct initial PECs, whose different evaluation sets naturally provide the moduli required by sCRT. The second treats identical initial PECs, for which distinct auxiliary evaluation sets and explicit algebraic compatibility conditions are introduced to preserve unchanged symbols and to generate written symbols from designated read symbols. When instantiated with the standard basis $1,x,\ldots,x^{k-1}$, both constructions yield merge conversions for linearized Reed--Solomon codes whose final codes are equivalent to linearized Reed--Solomon codes and achieve per-symbol access-optimal cost. The framework further specializes to the commutative ring $\mathbb{F}_q[x]$, yielding corresponding conversion constructions for ordinary PECs and recovering the known polynomial-form constructions for Reed--Solomon and Tamo--Barg codes as special cases. As a further application, to the best of our knowledge, this specialization gives the first merge-regime convertible construction with Gabidulin initial codes and a final code equivalent to a Gabidulin code, while attaining per-symbol optimal access under the symbol-access model considered in this paper.

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