This is ultimately the claim made by the concept of negative harmony. (See the negative-harmony tag for some other questions and answers about it.)
In short, negative harmony inverts chords around the tonic root/fifth axis. You're in C major, so we can invert chord tones around the C/G axis, which is the same as inverting around the E/E♭ axis. (Yet another way of thinking of it is to invert the pitch around C and transpose it up a perfect fifth.) And the dominant G–B–D–F inverts around this axis to create, respectively, C–A♭–F–D, which rearranged creates your iiø7 chord. And because this Dø7 is the negative harmony of G7, the theory conceptualizes it as a type of dominant.
It's also worth mentioning that this iiø7–I progression is ultimately a variation of the plagal IV–I. The A♭ is understood as mode mixture, and the D likely originated as a passing tone from C up to E.
Edit: I see that I misread the question a bit. In tonal music, a second-inversion tonic chord is ultimately an ornamented dominant. (The second-inversion tonic very often moves to a root-position dominant.) As such, this Dø7 is a pretty clear predominant that moves to dominant. However, the whole point of the predominant is that it moves to dominant, and in this sense, we can think of a predominant as a type of dominant to the dominant (just not in the standard "secondary dominant" way of, say, a D7 chord).