This work addresses a central challenge in the numerical analysis of the cutoff spatially homogeneous Boltzmann equation: the development of rigorously justified, accurate numerical schemes. We present (i) a novel Fourier spectral method for the equation with Maxwellian and hard potentials, (ii) the derivation of the first rigorous error estimates for the proposed schemes. Comprehensive numerical experiments validate the theory, confirming the predicted accuracy and illustrating the method’s capability to capture solution dynamics, including the approach to equilibrium. The study thus provides a complete framework–from theoretical analysis to practical implementation–for the reliable computation of solutions to this foundational kinetic model.

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