A Mirror of Kalandra (often refered to as just Mirror) is a currency item that can be used to create a mirrored duplicate of any piece of non-unique equipment, non-corrupted item, or map that is not itself a duplicate. It resembles the Path of Exile logo.
The duplicate is identical to the original, except it cannot be modified with currency items in any way. It is labeled as a mirrored item and its image is reversed. Like regular items, there is no restriction on duplicates being dropped, traded, or sold to vendors.
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Mirrors of Kalandra are the rarest and most valuable currency items in the game. They can be dropped by slain monsters, chests, and destructible containers (including Arcanist’s Strongboxes). They are over a thousand times rarer than Exalted Orbs, and only a tiny fraction of players will ever find one as a drop.
In addition, a Mirror can be assembled by collecting 20 Mirror Shards. These are dropped exclusively by Harbingers – albeit very rarely – which are currently only accessible through Zana’s Map Device or Harbinger nodes in the Azurite Mine.
Because of their extreme rarity, a Mirror of Kalandra is only used to duplicate the absolute best rare items available – the mirror will be consumed on use! Players that own these top rare items will provide “Mirror service” to players looking to use their Mirrors. Usually, the Mirror is given to Mirror service provider, the item is duplicated, and then the duplicate item is then traded back. This process typically includes a “Mirror fee”, to be paid to the Mirror service provider, as well as some exchange of collateral, so that the original Mirror owner is insured against having their Mirror stolen.
Typically, players that find Mirrors will be unable to use them properly, both because they cannot afford mirror fees to duplicate top items, and also because they have little use for having a single item that is the absolute best of its kind. It is often more economical to trade away a Mirror of Kalandra in order to eventually obtain many very good items, rather than using it to obtain a single item that is only marginally better.
Mirrors of Kalandra can also be used to purchase unique fishing rods from vendors. This is not recommended, as these can usually be purchased from other players for much lower prices.