Two Hands could be categorised as a love story, a black comedy, an action thriller, a super-natural, an anti-crime flick or art house thinking movie. It is all of these but none of these. The movie is based in Sydney's Kings Cross and begins with a deceased climbing from the depths of hell to save his little brother from following in his footsteps. He stops to explain the principle of ying-yang: that inside every good person, there is a little bit of bad, and inside every bad person, there is a little bit of good; thus setting the tone for a movie in which there are no bad guys or good guys, rather there are only people whose little slip-ups have dire consequences. Every action has a reaction and each peripheral story ricochets against another to culminate in the climax of a central story.

Jimmy (Heath Ledger) is befriended by area gangster Pando (Bryan Brown). Despite being a gangster, Pando isn't portrayed as a bad character. He is a family man, has no prejudices and is quite likeable. Pando gives Jimmy $10,000 to deliver but Jimmy loses it to two young street kids. Knowing the consequences of the loss, he is left with no alternative but to rob a bank to repay the loot. He gets some help from friends with experience in robberies, who like Pando, have a family. Eventually he repays the money to Pando who is then gunned down by one of the street kids whose mate was killed by Pando driving too fast.

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