A new distributed ledger architecture based on a directed acyclic graph (DAG) is presented, designed for heterogeneous IoT environments with a large number of resource-limited nodes. Unlike classic blockchains and existing DAG ledgers, the proposed solution combines parallel transaction commits within epochs, BFT state finality, and a genesis state rotation mechanism that enables secure deletion of ledger’s history. Experimental evaluation showed that the developed approach reduces the amount of stored data by five times compared to the genuine DAG architecture without rollup, and preserves up to 80 % of pure transactions under conflict load, confirming the effectiveness of the proposed architecture for use in distributed ledgers for smart cities and cyber-physical systems.