The first of three expansions constituting the "Tower block," The Two Towers will introduce new game mechanics, a new site path, new versions of the Fellowship members, new characters such as Faramir and Éowyn, and three new cultures: Rohan, Dunland, and Raider. Cards will support both the existing open tournament format (including both Fellowship and Tower blocks) and a new "Tower block" format.

As the "base set" of the Tower block, The Two Towers will have a configuration similar to that of The Fellowship of the Ring. It will include two different playable 63-card starter decks, featuring Aragorn and Théoden; 11-card booster packs with 1 rare, 3, uncommon, and 7 common cards; and deluxe starter sets in three different collector boxes (Isengard, Rohan, and Elven). A foil from the complete parallel diffraction foil set will replace a common card in approximately one in six booster packs. All starters and boosters contain only cards from The Two Towers expansion.