  A highly specialized two-center shell model has been developed accounting for
the splitting of a deformed parent nucleus into two ellipsoidaly deformed
fragments. The potential is based on deformed oscillator wells in direct
correspondance with the shape change of the nuclear system. For the first time
a potential responsible for the necking part between the fragments is
introduced on potential theory basis. As a direct consequence, spin-orbit {\bf
ls} and {\bf l$^2$} operators are calculated as shape dependent. Level scheme
evolution along the fission path for pairs of ellipsoidaly deformed fragments
is calculated. The Strutinsky method yields the shell corrections for different
mass asymmetries from the superheavy nucleus $^{306}$122 and $^{252}$Cf all
along the splitting process.
