The second seed crushed Japan's Misaki Doi 6-0 6-0 to sweep into the third round of the championship.
Earlier, the former champion won her first-round match against compatriot Olga Puchkova by the same scoreline.
It is the first time a player has started a women's grand slam without conceding a game in their first two matches since Australia's Wendy Turnbull at the Australian Open in 1985.
Sharapova took just 47 minutes to complete her rout on Wednesday.
She never faced a game point or a break point from the Japanese opponent, who was allowed just 15 points in total.
Sharapova said later she had to concentrate intensely even though she was cruising through the match.
"I've been playing really aggressively and doing the right things," she said.
"It's not easy to be up so much because you can have a few let-downs. You just have to try to concentrate."
She said she did not feel for her opponent "so much" during the match.
"My job is to make it as easy as possible," she said.