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The phrase "are two matters" is correct and usable in written English.
It can be used when discussing or introducing two specific issues or topics that need to be addressed or considered.
Example: "In our discussion today, there are two matters that require our immediate attention: budget allocation and project timelines."
Alternatives: "involves two issues" or "concerns two topics".
Exact(3)
There are two matters here that Hercule Poirot might've found worthy of consignment to his little gray cells.
"There are two matters that do not comply with logic: marriage and politics," said its owner, Ibrahim al-Saadi, who also runs a television station and a newspaper.
But there are two matters on which the American bishops must hold their ground if they hope to achieve their basic objective of cleansing the church of abusive priests and thus repairing the shattered confidence of their parishioners.
Similar(57)
In the meantime there are three matters that I hope and intend to pursue.
To wit, there seem to be two matters under investigation.
But Chinese house churches are one matter; global conferences are another.
The retort is, of course, that private lawsuits are one matter, but disciplinary proceedings are quite another.
But signing is one matter and ratification another.
But there was one matter the questionnaire did not hide.
If this formula for civil society repression were isolated to Russia, it would be one matter.
There is one matter in apartness-space theory whose resolution has proved elusive: the correct notion of compactness.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com