The gauge field equation for fluid mechanics established in Part 1 is developed into a first-order scattering theory in the simplified case of a two-dimensional incompressible flow over a flat plate. This is used to present a model for the origin of Tollmien-Schlichting (TS) waves based on scattering between fluid particles. As a result, analytical formulae for the maximum amplification factor and the transition point from laminar to turbulent flow in the boundary layer are obtained. The mathematical transformations from the stationary field equations in Part 1 to a scattering theory with time evolution along the flow axis using Wick rotation are elaborated in detail.