Is a woman considered legally married if her husband divorced her twice, then had intercourse with her with the intention of ihram before her waiting period ended, and he did not intend to take her back?

If a man divorces his wife twice only and has intercourse with her before her waiting period (iddah) ends, his action is not haram, and he is not required to repent. For a revocable divorcee is like a wife, and according to the Hanafis, this intercourse constitutes a return (rujūʿ).