IBM is using nanosheets in order to shrink transistors down to 2 nm, a technology that differs from the GaaFET approach that will be used by TSMC and Samsung by 2023. IBM's 2 nm chips are said to be 45% faster and 75% more energy-efficient than any current 7 nm EUV chip produced by TSMC. Each fingernail-sized chip produced on the 2 nm nodes can fit 50 billion transistors.
https://www.notebookcheck.net/IBM-presents-the-world-s-first-2-nm-chips.537680.0.html