This work proposes an analytical design procedure for a particular class of 2D filters, namely anisotropic Gaussian FIR filters. The design is achieved in the frequency domain and starts from a low-pass Gaussian 1D prototype with imposed specifications, whose frequency response is efficiently approximated by a factored trigonometric polynomial using the Chebyshev series. Then, using specific 1D to 2D frequency mappings applied to the prototype, the frequency response for a 2D anisotropic filter with a specified orientation angle is directly derived in two versions, namely with a straight or elliptical shape in the frequency plane. The resulting filters have an accurate shape with low distortion. Several design examples for specified parameters (angle and selectivity) are provided. Then, simulations of directional filtering on various test images are given, which show their capability of extracting oriented lines or other various oriented objects from synthetic or real-life images. Finally, a computationally efficient implementation at the system level is proposed, based on a polyphase decomposition and block-filtering approach, which yields a 2D filter with a high degree of parallelism and low arithmetic complexity.