Two-Loop Massive Operator Matrix Elements and Unpolarized Heavy Flavor Production at Asymptotic Values Q^2 >> m^2

We calculate the $O(\alpha_s^2)$ massive operator matrix elements for the twist--2 operators, which contribute to the heavy flavor Wilson coefficients in unpolarized deeply inelastic scattering in the region $Q^2 \gg m^2$. The calculation has been performed using light--cone expansion techniques. We confirm an earlier result obtained in \cite{Buza:1995ie}. The calculation is carried out without using the integration-by-parts method and in Mellin space using harmonic sums, which lead to a significant compactification of the analytic results derived previously. The results allow to determine the heavy flavor Wilson coefficients for $F_2(x,Q^2)$ to $O(\alpha_s^2)$ and for $F_L(x,Q^2)$ to $O(\alpha_s^3)$ for all but the power suppressed terms $\propto (m^2/Q^2)^k, k \geq 1$