A direction of arrival (DOA) estimator for two-dimensional (2D) incoherently distributed (ID) sources is presented under proposed double cross arrays, satisfying both the small interval of parallel linear arrays and the aperture equalization in the elevation and azimuth dimensions. First, by virtue of a first-order Taylor expansion for array manifold vectors of parallel linear arrays, the received signal of arrays can be reconstructed by the products of generalized manifold matrices and extended signal vectors. Then, the rotating invariant relations concerning the nominal elevation and azimuth are derived. According to the rotating invariant relationships, the rotating operators are obtained through the subspace of the covariance matrix of the received vectors. Last, the angle matching approach and angular spreads are explored based on the Capon principle. The proposed method for estimating the DOA of 2D ID sources does not require a spectral search and prior knowledge of the angular power density function. The proposed DOA estimation has a significant advantage in terms of computational cost. Investigating the influence of experimental conditions and angular spreads on estimation, numerical simulations are carried out to validate the effectiveness of the proposed method. The experimental results show that the algorithm proposed in this paper has advantages in terms of estimation accuracy, with a similar number of sensors and the same experimental conditions when compared with existing methods, and that it shows a robustness in cases of model mismatch.