The dimerization of small molecule acceptors (SMAs) is a promising strategy for enhancing the long‐term stability and power conversion efficiency (PCE) of organic solar cells (OSCs). However, the reported DSMAs are primarily limited to end‐linked molecular configurations, highlighting the need for further exploration of various dimer architectures. Herein, the development of two distinct core‐linked dimerized SMAs (DYF‐V and DYF‐E) are reported with tailored linker structures (vinylene and ethynyl, respectively), achieving high‐performance OSCs (PCE = 18.53%). Interestingly, a subtle change in the linker structures results in markedly different molecular properties and photovoltaic performances of the dimer acceptors. DYF‐E with an ethynyl linker exhibits more twisted backbone conformation and mitigated aggregation property compared to DYF‐V, inducing desirable blend morphologies with a polymer donor including high crystallinity, face‐on oriented packing structures, and well‐intermixed domains. Thus, the DYF‐E‐based OSCs exhibit a high PCE (17.02%), which significantly outperforms the DYF‐V‐based OSCs (PCE = 9.98%). Furthermore, the ternary OSCs based on DYF‐E achieve a higher PCE of 18.53%. Thus, this study highlights the significance of selecting an appropriate linker in core‐linked dimerized SMAs for producing high‐performance OSCs.