.htaccess use file in place of

if a file does not exist, I need .htaccess to mod rewrite an alt file in place of that missing file as if it were in directory all along.
When I use the following, the 'wtf.php' file processes from the folder its currently in, I need it to process from the suppose location where it is missing.

RewriteEngine On
RewriteCond $1 !^files
RewriteCond %{REQUEST_URI} wtf.php
RewriteRule .* ../wtf.php/
    2 years later
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