A gold(I)‐catalyzed highly diastereo‐ and enantioselective intermolecular cycloaddition of oxime ethers with nitrones under mild conditions was developed, which provides an facile access to optically pure highly substituted pyrrolo[3,4‐d][1,2]oxazines. The salient features of this reaction include general substrate scope, high efficiency, high enantioselectivity, readily available starting materials, and the use of commercially available ligand.