Cutting-edge hard X-ray microscopy strongly depends on sophisticated focusing optics and ultrabright X-ray sources at synchrotron-radiation and X-ray free-electron laser (XFEL) facilities. These facilities typically provide two-dimensional nanofocusing X-ray beams by combining one-dimensional focusing mirrors. However, single-reflecting two-dimensional focusing mirrors with an ellipsoidal surface, which are well-known to possess high efficiency, have limited microfocusing applications. In this paper, we present an ultrahigh-precision ellipsoidal mirror for two-dimensional X-ray nanofocusing by overcoming the difficulties faced in the manufacturing process of its aspherical surface, including the surface-processing methods and surface metrology. The developed mirror has nanoscale accuracy, and it achieves focus size of 85 nm × 125 nm (full width at half maximum) using 7-keV X-rays. Two-dimensional focus was demonstrated in the same focal plane by resolving 50-nm test structures by scanning X-ray microscopy using a focusing beam. These achievements represent an important first step toward realizing two-dimensional aspherical mirrors with complex designs, in addition to ultralow loss and unprecedented small focusing property for extensive optical applications in synchrotron-radiation and XFEL facilities as well as in other scientific fields that require ultraprecision optical surfaces.