Do we need differential routing TX and RX in Ethernet RMII MAC to MAC Connection

[ultra12]

I am implementing an Ethernet mac to mac connection between SAMA5D27C-D1G-CU and FS32K148UJT0VLQT micro-controller.
In MAC to MAC communication PHY TX is connected to RX of MAC and vice versa as shown below.

In Ethernet,the RX and TX are differential signals with characteristic impedance of 100 Ohm.
My Question is ,Do we need to follow differential routing for RX and TX in this MAC to MAC communication?
My schematic is given below.

[PetrS · Accepted solution]

Hi,

MAC's TX/RX lines are not differential signals. It is just fast CMOS inputs/outputs.
MACs can be connected directly if are on same voltage domains, otherwise level shifter need to be used as you have; S32K148 can be powered by 3.3V as well so shifter should not be needed.
HW guide gives layout info about MAC interface; https://www.nxp.com/webapp/Download?colCode=AN5426&location=null 

BR, Petr