The Jahn‐Teller (J‐T) effect‐induced lattice distortion presents an advantageous approach to tailor the electronic structure and CO2 adsorption properties of catalytic centers, consequently conferring desirable photocatalytic CO2 reduction activity and selectivity. Nevertheless, achieving precise J‐T distortion control over catalytic sites to enhance CO2 adsorption/activation and target‐product desorption remains a formidable challenge. In this work, we successfully induced J‐T lattice distortion in neighboring Ni sites by exchanging high‐spin Mn2+ into Ni‐O‐Ni nodes. EXAFS results and DFT simulations revealed that the highly asymmetric Ni‐O‐Mn nodes induced structural contraction (shortened Ni‐O bonds) in the adjacent Ni‐O lattice. The magnetic hysteresis loop (M‐H) confirmed that the introduction of Mn2+ increased the number of spin electrons, thereby increasing the magnetization intensity. The spin mismatch between photogenerated electrons and holes suppressed charge recombination. Significantly, the d orbitals of the Ni sites in the Ni‐O‐Mn nodes exhibited strong orbital hybridization with the p orbitals of CO2, as evidenced by the enhanced d‐p orbital overlap, facilitating rapid CO2 adsorption and activation. Consequently, the sample featuring lattice‐mismatched Ni‐O‐Mn nodes exhibited an 8.79‐fold enhancement in CO production rate compared to the Ni‐O‐Ni nodes, in the absence of cocatalysts and sacrificial reagents.