This study aims to resolve the trade-off between the constraints and capabilities of ultra-precision machining to achieve ophthalmic Fresnel lenses. A general Fresnel lens pattern has a narrow variable pitch and curved grooves. However, we obviate the limitations of the tool nose radius constraint and the long tool path via ultra-precision machining of the modified Fresnel lens, ensuring a constant pitch of 0.1 mm and varying the height of straight grooves from 0 to 11 µm. Photorealistic raytracing visualization and MTF simulation verified the compatibility of the lens pattern with human perception sensitivity. Copper-coated mold was fabricated using a diamond tool with a tool nose radius of 5 µm. The replicated flexible Fresnel lens demonstrated a relative MTF imaging performance of 89.1% and was attached to the goggles for the qualitative assessment. The proposed Fresnel lens design and fabrication approach can be extended to applications in the visual and infrared ranges as well.