Helen Williams constructed a wig stretching up to 351.28m (1,152ft 5in).
She spent 11 days and two million naira (Â£2,000: $2,500) to create the hairpiece. It took 1,000 bundles of hair, 12 cans of hair spray, 35 tubes of hair glue and 6,250 hair clips.
"This achievement is one of the best things that has ever happened to me. I still cannot believe it," she said.
Despite being a wigmaker for eight years, she said it was not an easy task as she "felt exhausted" during the process.
"Friends and family encouraged me. I did not want to let them down, so I maintained my focus. The outcome is the longest hand-made wig in the world," she said.
After completing the hairpiece, finding a place to lay it out and measure it accurately was difficult. She chose to lay it out on a highway connecting the cities of Lagos and Abeokuta on 7 July.
Guinness World Records confirmed the record on Tuesday.
Ms Williams has displayed the wig in her office so people can come and look at her record-setting efforts.
Earlier this year, Hilda Baci caused a sensation in Nigeria when she broke the world record for cooking non-stop. Butshe was unseated by Irishman Alan Fisher a few weeks ago.
A Nigerian woman has set the Guinness world record for making the longest hand-made wig.