A new three-dimensional analytic optics design method is presented that enables the coupling of three ray sets with only two free-form lens surfaces. Closely related to the Simultaneous Multiple Surface method in three dimensions (SMS3D), it is derived directly from Fermat's principle, leading to multiple sets of functional differential equations. The general solution of these equations makes it possible to calculate more than 80 coefficients for each implicit surface function. Ray tracing simulations of these free-form lenses demonstrate superior imaging performance for applications with high aspect ratio, compared to conventional rotational symmetric systems.