[en] We linearize nonlinear supersymmetry in the Volkov–Akulov (VA) theory for extended SUSY in two dimensional spacetime ($d=2$) based on the commutator algebra. Linear SUSY transformations of basic component fields for general vector supermultiplets are uniquely determined from variations of functionals (composites) of Nambu–Goldstone (NG) fermions, which are represented as simple products of powers of the NG fermions and a fundamental determinant in the VA theory. The structure of basic component fields with general auxiliary fields in the vector supermultiplets and transitions to $U(1)$ gauge supermultiplets through recombinations of the functionals of the NG fermions are explicitly shown both in $N=2$ and $N=3$ theories as the simplest and general examples for extended SUSY theories in $d=2$.