It is man-made post mint damage and worth one Cent! Although it is a Lincoln Wheat Cent, any collector value went out the door when it was tampered with and now it is only worth it's face value.
Lol, that's what you call the can opener minting error. Its so valuable it makes the coin worthless !! Sorry its post mint damage, likely made from a can opener...
Saw this same pattern on a 1930s wheat cent that was listed on Ebay recently in a group of what was called 'error' coins, I was also thinking it was post mint damage.