Electrocatalysts for the oxygen reduction reaction (ORR) play a pivotal role in fuel cells and achieving high electrocatalytic performance in acidic electrolytes is important due to the current industrial technology. In this work, a novel single-atom-based electrocatalyst (Fe-EG-T) is developed by three-step-process; i) forming ZIF structure, ii) the pyrolysis of ZIF to form sp² carbon structures, iii) the secondary surface reaction with FeCl₂ followed by heat-treatment. Quantification proves increased amount of Fe after the surface reactions. The morphological and chemical characterizations of Fe-EG-T reveal the presence of atomically dispersed Fe species across the surfaces of ZIF-based network. The species coordinate to N and O atoms forming FeOxNy species. The electrocatalytic ORR performance of Fe-EG-T in an acidic media is exceptional, outperforming Pt/C in terms of onset and half-wave potentials, and current density. Moreover, Fe-EG-T shows excellent four-electron-transfer selectivity and cyclic stability. Fe-EG-T showcases its potential for practical use in fuel cell technologies and the production method using the secondary surface reaction is promising to generate efficient electrocatalysts.