The interaction between single or a fixed number of photons with a single absorber is of fundamental interest in quantum technology. The harnessing of light matter interactions at the single particle limit has several potential applications ranging from quantum communication and quantum metrology to quantum imaging. In this letter, a setup for heralded two-photon absorption at the single absorber level is proposed. The setup is based on a heralded two-photon source utilizing spontaneous parametric down-conversion, entanglement swapping and sum frequency generation for joint detection. The feasibility of the scheme is discussed by reviewing recent achievements in utilizing entangled and correlated photons for two-photon absorption as well as single photon absorption experiments at the limit of single absorbers in the context of applications in imaging (here mainly microscopy) and spectroscopy.