We put forward a quantum-optical model for a thermal diode based on heat transfer between two thermal baths through a pair of interacting qubits. We find that if the qubits are coupled by a Raman field that induces an anisotropic interaction, heat flow can become nonreciprocal and undergoes rectification even if the baths produce equal dissipation rates of the qubits, and these qubits can be identical, i.e., mutually resonant. The heat flow rectification is explained by four-wave mixing and Raman transitions between dressed states of the interacting qubits and is governed by a global master equation. The anisotropic two-qubit interaction is the key to the operation of this simple quantum thermal diode, whose resonant operation allows for high-efficiency rectification of large heat currents. Effects of spatial overlap of the baths are addressed. We discuss the possible realizations of the model in various platforms, including optomechanical setups, systems of trapped ions, and circuit QED.