Gundogan beat United goalkeeper David de Gea with a brilliant volley after just 13 seconds of Saturday’s all-Manchester FA Cup final.
Ex-England midfielder Jermaine Jenas said on BBC One: ‘It’s just a moment of brilliance from the Manchester City captain.’
Gundogan, who captained Manchester City to a third successive Premier League title last month, played the ball back to back-up goalkeeper Stefan Ortega from the kick-off.
Ortega, playing ahead of Man City No. 1 Ederson, launched a long ball up to the Premier League’s top goalscorer, Erling Haaland, which he flicked on.
After Kevin de Bruyne challenged Victor Lindelof in the air, the ball fell to Gundogan who rifled a sensational volley past a helpless De Gea.
The Germany international sprinted to the corner flag to celebrate the fastest FA Cup final goal with his team-mates, many of whom looked in disbelief.
Jenas added: ‘We’re used to seeing Man City play out from the back but here they go back to Stefan Ortega and then long to Erling Haaland.
‘The technique is something else. Ilkay Gundogan has stepped up with important goals at the end of the season and he’s done it again.
‘There’s absolutely nothing David de Gea can do. You can’t legislate for type of finish.’
Manchester City are chasing the second leg of their historic treble bid, having overtaken Arsenal to win the Premier League and booked a place in next week’s Champions League final against Inter Milan.
Manchester United, meanwhile, are looking to secure a domestic cup double after winning the EFL Cup under Erik ten Hag earlier in the season.
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