Most likely some very similar answer exists somewhere but I was not able to find it.
\documentclass{article}
\usepackage{mathtools}
\usepackage{graphicx}
\usepackage{eqparbox}
\begin{document}
\begin{align*}
\eqmakebox[pft]{$\widetilde{h\circ\partial+\partial\circ h}$}&=
\widetilde{h\circ\partial}+\widetilde{\partial\circ h}=
\widetilde{h}\circ\widetilde{\partial}+\widetilde{\partial}\circ\widetilde{h}\\
\eqmakebox[pft][c]{\rotatebox[origin=c]{90}{$=$}}&\\
\widetilde{(\bar\ell_1)_{\#}+(\bar\ell_1)_{\#}}&=
\widetilde{(\bar\ell_1)_{\#}}+\widetilde{(\bar\ell_1)_{\#}}
=(\bar\ell_1)^{\#}+(\bar\ell_1)^{\#}
\end{align*}
\end{document}

Or with the really wide tilde from this answer.
\documentclass{article}
\usepackage{mathtools}
\usepackage{scalerel}
\usepackage{stackengine,wasysym}
\newcommand\reallywidetilde[1]{\ThisStyle{%
\setbox0=\hbox{$\SavedStyle#1$}%
\stackengine{-.1\LMpt}{$\SavedStyle#1$}{%
\stretchto{\scaleto{\SavedStyle\mkern.2mu\AC}{.5150\wd0}}{.6\ht0}%
}{O}{c}{F}{T}{S}%
}}
\usepackage{eqparbox}
\begin{document}
\begin{align*}
\eqmakebox[pft]{$\reallywidetilde{h\circ\partial+\partial\circ h}$}&=
\reallywidetilde{h\circ\partial}+\reallywidetilde{\partial\circ h}=
\widetilde{h}\circ\widetilde{\partial}+\widetilde{\partial}\circ\widetilde{h}\\
\eqmakebox[pft][c]{\rotatebox[origin=c]{90}{$=$}}&\\
\reallywidetilde{(\bar\ell_1)_{\#}+(\bar\ell_1)_{\#}}&=
\reallywidetilde{(\bar\ell_1)_{\#}}+\reallywidetilde{(\bar\ell_1)_{\#}}
=(\bar\ell_1)^{\#}+(\bar\ell_1)^{\#}
\end{align*}
\end{document}

For the future I would kindly like to ask you to show what you have tried such that others do not have to punch in the formulae from a screen shot.