High-efficient　fabrication　of　well-ordered　nanostructures　on　flexible　substrates　is　a　challenge　to　surface-enhanced　Raman　spectroscopy　(SERS)　for　analytical　fingerprinting　trace-detection.　In　this　work,　a　laser　parallel　nanofabrication　method　is　reported　via　incident-angle-dependent　photonic　nanojet　ablating　Au　film　on　the　bottom　surface　of　microsphere-lens-array　(MLA),　for　combination　with　formed　dual　Au-nanoholes　(MLA/2-AuNHs)　as　the　flexible　SERS　substrates.　The　process　parameters,　i.e.,　pulsed　laser　energy,　MLA　diameter,　Au　film　thickness,　and　laser　incident　angle,　are　optimized　for　high　finish-quality　of　dual-AuNHs　with　a　diameter　of　approximate　to　875　nm　and　a　tip　gap　of　approximate　to　90　nm.　The　SERS　substrate　demonstrates　the　limit　of　detection　down　to　10-11　M　for　4-nitrobenzenethiol　molecules　by　the　multiple　optical　regulations,　including　self-aligned　focusing　to　the　hotspots　and　directional　antenna,　the　strongly　localized　surface　plasmon　resonances,　and　optical　whispering-gallery　modes　for　resonance　energy　transfer.　The　flexible　PDMS　film　supporting　the　rigid　MLA　holds　the　SERS　performance　of　MLA/2-AuNHs　with　high　flexibility.　Moreover,　the　MLA/2-AuNHs　SERS　substrate　exhibits　differential　responses　to　orthogonally　polarized　excitation,　by　which　the　background　noises　can　be　eliminated　to　improve　the　Raman　spectrum.　The　present　work　opens　new　opportunities　to　fabricate　dielectric-metal　flexible　SERS　substrates　by　laser　parallel　nanofabrication　via　MLA　for　Raman　trace　detection.　This　work　fabricates　well-ordered　dual-Au-nanoholes　with　the　tip　gap　of　approximate　to　90　nm　on　a　microsphere-lens-array　(MLA/2-AuNHs)　by　incident-angle-dependent　photonic　nanojet　ablation.　The　MLA/2-AuNHs　structure　facilitates　multiple　optical　regulation　promoting　Raman　scattering　as　a　flexible　SERS　substrate.　The　polarization-dependent　response　highlights　the　Raman　signals　by　differential　spectra　eliminating　background　noise,　enabling　ultrasensitive　detection　down　to　10-11　m　.　image