Integration of vibration energy harvesters (VEHs) with small-scale electronic devices may form an attractive alternative for relatively large batteries and can, potentially, increase their lifespan. However, the inherent mismatch between a harvester's high-frequency resonance, typically in the range Hz, relative to the available low-frequency ambient vibrations, typically in the range Hz, means that low-frequency power generation in microscale VEHs remains a persistent challenge. In this work, we model a novel electret-based, electrostatic energy harvester (EEH) design. In this design, we combine an out-of-plane gap-closing comb (OPGC) configuration for the low-frequency oscillator with an in-plane overlap comb configuration for the high-frequency oscillator and employ impact for frequency up-conversion. An important design feature is the tunability of the resonance frequency through the electrostatic nonlinearity of the low-frequency oscillator. Impulsive normal forces due to impact are included in numerical simulation of the EEH through Moreau's time-stepping scheme which has, to the best of our knowledge, not been used before in VEH design and analysis. The original scheme is extended with time-step adjustments around impact events to reduce computational time. Using frequency sweeps, we numerically investigate power generation under harmonic, ambient vibrations. Results show improved low-frequency power generation in this EEH compared to a reference EEH. The EEH design shows peak power generation improvement of up to a relative factor 3.2 at low frequencies due to the occurrence of superharmonic resonances.