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Density Functional Theory (DFT) is indispensable for materials science and drug discovery, yet the exchange–correlation (XC) evaluation remains a major bottleneck due to its cubic scaling. Although linear-scaling methods exploit electronic nearsightedness to reduce asymptotic complexity, they produce irregular sparse workloads that hide implicit sparsity and prevent efficient use of modern AI accelerators. We present MakoXC, a modular matrix-aligned XC evaluation engine that rearchitects nearsightedness-induced sparsity into regular, accelerator-friendly computations. MakoXC co-designs three key techniques: (1) Matrix-Aligned Cells reorganize nearsightedness-induced interactions into dense, accelerator-aligned data clusters; (2) Sparsity-Guided Activation translates deeper implicit sparsity into numerically correct structured execution for practical linear scaling; and (3) Kernel-Fused Pipeline consolidates fragmented workloads into a unified, compute-intensive execution path that fully unleashes accelerator throughput. Extensive evaluations show that MakoXC achieves average speedups of 67.8