Farrell, 32, made his historic contribution to take his tally to 1,181 in the first half of England's final Pool D match at the tournament with their place in the quarter-finals already guaranteed.
Saracens playmaker Farrell celebrated his 109th England appearance by surpassing 2003 World Cup winner Wilkinson's Test haul.
Wilkinson took 91 appearances to reach the landmark before retiring from Test rugby in 2011.
Farrell still trails Wilkinson's overall Test record of 1,246 with the former fly-half having reached that tally with his contributions for the British and Irish Lions.
Farrell is on 1,215 for his country and the Lions, and could surpass Wilkinson during the current World Cup.
Ex-New Zealand outside-half Dan Carter holds the world record of 1,598.
England's top five points scorers:
1,181 - Owen Farrell
1,179 - Jonny Wilkinson
400 - Paul Grayson
396 - Rob Andrew
365 - George Ford
