If you think the reviewers have badly misunderstood your paper, the usual course of action would be to contact the editor who handled the paper, explain the mistake made by the reviewers, and request that the editor either have the reviewers reconsider the paper or send it to other reviewers. This is not the sort of thing that one would normally escalate to the publisher, since they are not usually qualified to review technical issues or professional opinions, and in any case would (should!) be loathe to interfere with the journal's editorial independence.
Be prepared, however, that the editor may simply let the rejection stand, on any of the following grounds or others:
It was your responsibility to write the paper in such a way as to clearly state its results. If the reviewers misunderstood your result, then that indicates that it is not clearly written, and hence not suitable for publication.
The editor feels, based on other points in the reviews or on his/her own opinion, that the paper is not strong enough.
As such, you may want to just drop the matter, revise the paper to state your results even more clearly, and submit somewhere else.
Your suspicion that the two reviewers were actually the same person is a much more serious allegation, as that would be an abuse of the peer review process. If you honestly believe that is the case, you should contact the journal's editor-in-chief with your evidence. I would only escalate to the publisher if the editor-in-chief does not appear to investigate the matter appropriately, or if the handling editor is the editor-in-chief. However, you should clearly separate that from your paper - if it seems to those in authority that your concern is mostly with your paper, rather than academic integrity in general, then your claims may be taken less seriously. (The indiscriminate use of words in all capitals will also not help your claims be taken seriously. Just a suggestion.)
And keep in mind that even in this case, you may well still want to submit your paper somewhere else. The outcome of that process won't be the automatic acceptance of your paper - at best, it will be a long investigation, a shake-up of the editorial board, and then, maybe, an offer to reconsider your paper from scratch.