Materials with in-plane electrical anisotropy have great potential for designing artificial synaptic devices. However, natural materials with strong intrinsic in-plane electrical anisotropy are rare. We introduce a simple strategy to produce extremely large electrical anisotropy via grating gating of a semiconductor two-dimensional electron gas (2DEG) of AlGaN/GaN. We show that periodically modulated electric potential in the 2DEG induces in-plane electrical anisotropy, which is significantly enhanced in a magnetic field, leading to an ultra large electrical anisotropy. This is induced by a giant positive magnetoresistance and a giant negative magnetoresistance under two orthogonally oriented in-plane current flows, respectively. This giant electrical anisotropy is in-situ tunable by tailoring both the grating gate voltage and the magnetic field. Our semiconductor device with controllable giant electrical anisotropy will stimulate new device applications, such as multi-terminal memtransistors and bionic synapses.