Abstract Tunnel oxide passivating contact (TOPCon) solar cells (SCs) as one of the most competitive crystalline silicon (c‐Si) technologies for the TW‐scaled photovoltaic (PV) market require higher passivation performance to further improve their device efficiencies. Here, the successful construction of a double‐layered polycrystalline silicon (poly‐Si) TOPCon structure is reported using an in situ nitrogen (N)‐doped poly‐Si covered by a normal poly‐Si, which achieves excellent passivation and contact properties simultaneously. The new design exhibits the highest implied open‐circuit voltage of 755 mV and the lowest single‐sided recombination current density ( J 0 ) of ≈0.7 fA cm⁻ 2 for a TOPCon structure and a low contact resistivity of less than 5 mΩ·cm 2 , resulting in a high selectivity factor of ≈16. The mechanisms of passivation improvement are disclosed, which suggest that the introduction of N atoms into poly‐Si restrains H overflow by forming stronger Si‒N and N‒H bonds, reduces interfacial defects, and induces favorable energy bending. Proof‐of‐concept TOPCon SCs with such a design receive a remarkable certified efficiency of 25.53%.