First of all, as already said, the only thing in common between mobile networks and Wi-Fi is that it is wireless. Besides that, these are completely different technologies with completely different use-cases, different set of challenges, and completely different designs.
Second, Wi-Fi standard defines layer1-2 protocols, where layer2 is interoperable with Ethernet layer2. Mobile network is a network, which defines its own protocol stack, which has all 7 layers, necessary to address unique challenges of being mobile. This protocol stack is far more complicated than any IP network and it takes at least one one-semester course or one book to explain it, so I cannot pack it in one answer. There are some shared issue between Wi-Fi and cellular due to transmission on the wireless channel, but solutions are different.
do telephone calls work at layer 2?
No. Phone networks have all layers up to 7. Phone calls require all layers to work. This is true for all cellular networks and ISDN (normal wired phone network).
We know that Wi-Fi works in both layer1 and layer2 and travel through air in layer1.
Wi-Fi standard specifies layer1 and layer2 protocols...
My question is when we create mobile phone call during connection establishment phase
What connection establishment phase? There is a kinda "connection establishment phase" when your phone connects to the network and kinda "connection establishment phase" when you call someone or someone calls you.
sender Mac address and destination Mac address will be used which is called layer2 Wi-Fi header?
Neither. Mac addresses are properties of IEEE layer2 protocols - Ethernet and Wi-Fi. Cell protocols do not use Mac addresses, at least over wireless parts.
Here there are packet formats of 5G protocol. There is a media access protocol, but there are no Mac addresses.See also this question.
And this process (connection establishment phase) could we tell that is it layer2 circuit switching?
No, being connection-oriented does not imply circuit switching. Wi-Fi is connection-oriented and reliable, but it is not circuit switched. Your Wi-Fi router does not allocate you exclusive resources only because you are connected to it.
Because we know that all layers can have a circuit switching, except real layer 1, which has no switching, just a connection circuit.
Well, although it is theoretically possible, it is very rare to have a mixture of circuit switching and packet switching, i.e., circuit switching on one layer and packet switching on another layer. GPRS is probably an example of such, but it is not used anymore. UMTS has more or less two parallel stacks for phone calls and Internet. And as said by @Ron and @Zac, LTE runs calls over VoIP.
Or only layer1 is involved during connection establishment phase?
Layer1 defines how to tranfer bits over a channel. I guess you can answer your question.