We derive the light-front wave function (LFWF) representation of the γ * γ * → η c (1S) , η c (2S) transition form factor F (Q 2 1 , Q 2 2 ) for two virtual photons in the initial state. For the LFWF, we use different models obtained from the solution of the Schrödinger equation for a variety of cc potentials. We compare our results to the BaBar experimental data for the η c (1S) transition form factor, for one real and one virtual photon. We observe that the onset of the asymptotic behaviour is strongly delayed and discuss applicability of the collinear and/or massless limit. We present some examples of two-dimensional distributions for F (Q 2 1 , Q 2 2 ). A factorization breaking measure is proposed and factorization breaking effects are quantified and shown to be almost model independent. Factorization is shown to be strongly broken, and a scaling of the form factor as a function ofQ 2 = (Q 2 1 + Q 2 2 )/2 is obtained.