Two consecutive N-heterocyclic carbene (NHC) catalytic systems were combined in a one-pot cascade reaction for the assembly of aromatic aldehydes and 2-haloenals into a structurally complex γ-lactone backbone. To our knowledge, this is the first report of NHC-catalyzed [3 + 2] annulation of α,β-unsaturated acylazoliums with 1,2-bisnucleophiles.