On average, children do not start reading until they are in first grade, and because of that, it can be very hard to find lesson plans that teach students how to read drama at age two. However, there are lesson plans to get children this age excited about acting and theater.
Child Drama has a list of drama lesson plans for children of all ages, including preschoolers. Some of the lesson plans focus on teaching drama through picture books, using hand animals to tell stories and creating games with nursery rhymes. Most of these lesson plans are focused on helping the child to have fun, while learning to use words and basic acting tools like improvisation.
The Center for Learning in the Arts, Sciences and Sustainability also has a number of free online lesson plans for teaching drama. These lesson plans are classified as being for Kindergarteners, but they have very simple themes that would work for preschoolers as well. One of the early lessons includes a name game where students are taught to communicate their name through an action like stomping their feet.
There are also a number of children's adaptations of classic plays, and these are great for introducing young children to drama. In fact, the Folger Shakespeare Library has a page devoted to teaching children about Shakespeare on its website.