Thoughts of leaving enough wealth to kids so they’re bornFIRE?

Me (62M) and my wife (26F) want to make sure that our child (2) doesn’t suffer the fate of the pours. Id like to leave them a nice life, nothing fancy, just enough to sustain themselves like a couple private jets, yachts, and vacation homes. But like they don’t need a spaceship or anything. Probably by the time they’re 18 they’ll have like 10 billion or so, so enough for 400M in safe withdraw, but not like trillionaires or anything.

But I’m worried that the money will ruin them and they will piss it away. Also how can I avoid taxes? Should I just commit tax fraud and risk the 2-3 years in Martha Steward jail?