Elliptical dichroism is known in atomic photoionization as the difference in the photoelectron angular distributions produced in nonlinear ionization of atoms by left- and right-handed elliptically polarized light. We theoretically demonstrate that the maximum dichroism |Δ_{ED}|=1 always appears in two-photon ionization of any atom if the photon energy is tuned in so that the electron emission is dominantly determined by two intermediate resonances. We propose the two-photon ionization of atomic helium in order to demonstrate this remarkable phenomenon. The maximum elliptical dichroism could be used as a sensitive tool for analyzing the polarization state of photon beams produced by free-electron lasers.