diff --git a/packages/flutter/lib/src/rendering/list_wheel_viewport.dart b/packages/flutter/lib/src/rendering/list_wheel_viewport.dart
index a1a6abb038267..9028214759ce6 100644
--- a/packages/flutter/lib/src/rendering/list_wheel_viewport.dart
+++ b/packages/flutter/lib/src/rendering/list_wheel_viewport.dart
@@ -828,22 +828,41 @@ class RenderListWheelViewport
 
   /// Paints all children visible in the current viewport.
   void _paintVisibleChildren(PaintingContext context, Offset offset) {
+    // The magnifier cannot be turned off if the opacity is less than 1.0.
+    if (overAndUnderCenterOpacity >= 1) {
+      _paintAllChildren(context, offset);
+      return;
+    }
+
+    // In order to reduce the number of opacity layers, we first paint all
+    // partially opaque children, then finally paint the fully opaque children.
+    context.pushOpacity(offset, (overAndUnderCenterOpacity * 255).round(), (PaintingContext context, Offset offset) {
+      _paintAllChildren(context, offset, center: false);
+    });
+    _paintAllChildren(context, offset, center: true);
+  }
+
+  void _paintAllChildren(PaintingContext context, Offset offset, { bool? center }) {
     RenderBox? childToPaint = firstChild;
     while (childToPaint != null) {
       final ListWheelParentData childParentData = childToPaint.parentData! as ListWheelParentData;
-      _paintTransformedChild(childToPaint, context, offset, childParentData.offset);
+      _paintTransformedChild(childToPaint, context, offset, childParentData.offset, center: center);
       childToPaint = childAfter(childToPaint);
     }
   }
 
-  /// Takes in a child with a **scrollable layout offset** and paints it in the
-  /// **transformed cylindrical space viewport painting coordinates**.
+  // Takes in a child with a **scrollable layout offset** and paints it in the
+  // **transformed cylindrical space viewport painting coordinates**.
+  //
+  // The value of `center` is passed through to _paintChildWithMagnifier only
+  // if the magnifier is enabled and/or opacity is < 1.0.
   void _paintTransformedChild(
     RenderBox child,
     PaintingContext context,
     Offset offset,
-    Offset layoutOffset,
-  ) {
+    Offset layoutOffset, {
+    required bool? center,
+  }) {
     final Offset untransformedPaintingCoordinates = offset
         + Offset(
             layoutOffset.dx,
@@ -876,22 +895,35 @@ class RenderListWheelViewport
 
     final bool shouldApplyOffCenterDim = overAndUnderCenterOpacity < 1;
     if (useMagnifier || shouldApplyOffCenterDim) {
-      _paintChildWithMagnifier(context, offset, child, transform, offsetToCenter, untransformedPaintingCoordinates);
+      _paintChildWithMagnifier(context, offset, child, transform, offsetToCenter, untransformedPaintingCoordinates, center: center);
     } else {
+      assert(center == null);
       _paintChildCylindrically(context, offset, child, transform, offsetToCenter);
     }
   }
 
-  /// Paint child with the magnifier active - the child will be rendered
-  /// differently if it intersects with the magnifier.
+  // Paint child with the magnifier active - the child will be rendered
+  // differently if it intersects with the magnifier.
+  //
+  // `center` controls how items that partially intersect the center magnifier
+  // are rendered. If `center` is false, items are only painted cynlindrically.
+  // If `center` is true, only the clipped magnifier items are painted.
+  // If `center` is null, partially intersecting items are painted both as the
+  // magnifier and cynlidrical item, while non-intersecting items are painted
+  // only cylindrically.
+  //
+  // This property is used to lift the opacity that would be applied to each
+  // cylindrical item into a single layer, reducing the rendering cost of the
+  // pickers which use this viewport.
   void _paintChildWithMagnifier(
     PaintingContext context,
     Offset offset,
     RenderBox child,
     Matrix4 cylindricalTransform,
     Offset offsetToCenter,
-    Offset untransformedPaintingCoordinates,
-  ) {
+    Offset untransformedPaintingCoordinates, {
+    required bool? center,
+  }) {
     final double magnifierTopLinePosition =
         size.height / 2 - _itemExtent * _magnification / 2;
     final double magnifierBottomLinePosition =
@@ -902,27 +934,28 @@ class RenderListWheelViewport
     final bool isBeforeMagnifierBottomLine = untransformedPaintingCoordinates.dy
         <= magnifierBottomLinePosition;
 
+    final Rect centerRect = Rect.fromLTWH(
+      0.0,
+      magnifierTopLinePosition,
+      size.width,
+      _itemExtent * _magnification,
+    );
+    final Rect topHalfRect = Rect.fromLTWH(
+      0.0,
+      0.0,
+      size.width,
+      magnifierTopLinePosition,
+    );
+    final Rect bottomHalfRect = Rect.fromLTWH(
+      0.0,
+      magnifierBottomLinePosition,
+      size.width,
+      magnifierTopLinePosition,
+    );
     // Some part of the child is in the center magnifier.
-    if (isAfterMagnifierTopLine && isBeforeMagnifierBottomLine) {
-      final Rect centerRect = Rect.fromLTWH(
-        0.0,
-        magnifierTopLinePosition,
-        size.width,
-        _itemExtent * _magnification,
-      );
-      final Rect topHalfRect = Rect.fromLTWH(
-        0.0,
-        0.0,
-        size.width,
-        magnifierTopLinePosition,
-      );
-      final Rect bottomHalfRect = Rect.fromLTWH(
-        0.0,
-        magnifierBottomLinePosition,
-        size.width,
-        magnifierTopLinePosition,
-      );
+    final bool inCenter = isAfterMagnifierTopLine && isBeforeMagnifierBottomLine;
 
+    if ((center == null || center) && inCenter) {
       // Clipping the part in the center.
       context.pushClipRect(
         needsCompositing,
@@ -939,8 +972,10 @@ class RenderListWheelViewport
           );
         },
       );
+    }
 
-      // Clipping the part in either the top-half or bottom-half of the wheel.
+    // Clipping the part in either the top-half or bottom-half of the wheel.
+    if ((center == null || !center) && inCenter) {
       context.pushClipRect(
         needsCompositing,
         offset,
@@ -948,16 +983,18 @@ class RenderListWheelViewport
           ? topHalfRect
           : bottomHalfRect,
         (PaintingContext context, Offset offset) {
-          _paintChildCylindrically(
-            context,
-            offset,
-            child,
-            cylindricalTransform,
-            offsetToCenter,
-          );
+            _paintChildCylindrically(
+              context,
+              offset,
+              child,
+              cylindricalTransform,
+              offsetToCenter,
+            );
         },
       );
-    } else {
+    }
+
+    if ((center == null || !center) && !inCenter) {
       _paintChildCylindrically(
         context,
         offset,
@@ -987,17 +1024,12 @@ class RenderListWheelViewport
       );
     }
 
-    // Paint child cylindrically, with [overAndUnderCenterOpacity].
-    void opacityPainter(PaintingContext context, Offset offset) {
-      context.pushOpacity(offset, (overAndUnderCenterOpacity * 255).round(), painter);
-    }
-
     context.pushTransform(
       needsCompositing,
       offset,
       _centerOriginTransform(cylindricalTransform),
       // Pre-transform painting function.
-      overAndUnderCenterOpacity == 1 ? painter : opacityPainter,
+      painter,
     );
 
     final ListWheelParentData childParentData = child.parentData! as ListWheelParentData;
diff --git a/packages/flutter/test/widgets/list_wheel_scroll_view_test.dart b/packages/flutter/test/widgets/list_wheel_scroll_view_test.dart
index c904a60d0b712..89e64cdb63f78 100644
--- a/packages/flutter/test/widgets/list_wheel_scroll_view_test.dart
+++ b/packages/flutter/test/widgets/list_wheel_scroll_view_test.dart
@@ -1608,4 +1608,19 @@ void main() {
       expect(pageController.page, 1.0);
     });
   });
+
+  testWidgets('ListWheelScrollView creates only one opacity layer for all children', (WidgetTester tester) async {
+    await tester.pumpWidget(
+      ListWheelScrollView(
+        overAndUnderCenterOpacity: 0.5,
+        itemExtent: 20.0,
+        children: <Widget>[
+          for (int i = 0; i < 20; i++)
+            Container(),
+        ],
+      ),
+    );
+
+    expect(tester.layers.whereType<OpacityLayer>(), hasLength(1));
+  });
 }