Helen Williams, a 32-year-old hair stylist and entrepreneur, said she was inspired to create the wig after seeing the previous record of 134.62 metres (441 ft 6 in) held by Asha Mandela from the USA.
She said she wanted to challenge herself and showcase her creativity and talent to the world.
"I have always loved making wigs and experimenting with different styles and colours. I saw the previous record and I thought, why not try to beat it? I wanted to do something extraordinary and make Nigeria proud," she said.
She said it took her six months to make the wig, using synthetic hair extensions, glue, scissors, and a mannequin head. She said she worked on the wig every day, sometimes for up to 10 hours.
She said she faced many challenges, such as finding enough space to store the wig, sourcing the materials, and dealing with power outages.
"It was not easy at all. I had to buy a lot of hair extensions, which were very expensive. I also had to find a place to keep the wig, because it was too big for my house. I had to rent a warehouse and pay for security. And sometimes, there was no electricity, so I had to use a generator or a torchlight," she said.
She said she also faced some criticism and discouragement from some people, who did not understand her vision or appreciate her effort.
"Some people thought I was crazy or wasting my time. They said I should focus on other things, like getting married or having children. They did not see the value or the beauty of what I was doing. But I did not let them stop me. I believed in myself and my dream," she said.
She said she was overjoyed and proud when she completed the wig and measured it with the help of some friends and witnesses. She said she contacted Guinness World Records to verify and register her achievement.
She said she hopes her record will inspire other Nigerians, especially women and girls, to pursue their passions and dreams, no matter how big or small.
She said: "I want to use this opportunity to encourage other Nigerians, especially women and girls, to follow their hearts and do what they love. Don't let anyone tell you that you can't do it. Anything is possible if you work hard and have faith. You can achieve greatness and make a difference in the world."
She also said she plans to donate the wig to a museum or an art gallery, where it can be displayed and appreciated by the public.
She said: "I don't want to keep the wig for myself. I want to share it with others, so they can see what I have done and be inspired. I think it is a work of art and a piece of history. I hope it will be preserved and celebrated for generations to come."