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Background/Objectives: Street and restaurant foods constitute a major component of daily diets in low-resource settings due to their affordability, accessibility, and convenience. However, they are frequently characterised by high sodium content, posing significant public health risks, particularly for hypertension and cardiovascular diseases. Empirical data on sodium levels in Nigerian street and restaurant foods remain limited. This study assessed the sodium content of commonly consumed street and restaurant foods in Kano and Ogun States and the Federal Capital Territory in Nigeria using a multilevel analytical framework. Methods: A total of 2583 food samples were collected from street vendors and three categories of restaurants (self-service, quick-service, and hotel restaurants) between August and October 2024. Sodium concentration was measured using a validated digital salt meter. In all three states, rice-based dishes were the most commonly available street and restaurant foods. Results: More than half (55.4%) were classified as high-sodium (>600 mg/100 g), while only 4.1% were classified as low-sodium (<120 mg/100 g). Median sodium content was highest in the FCT (720 mg/100 g), followed by Kano (650 mg/100 g) and Ogun (600 mg/100 g). Soups and stews had the highest median sodium levels (1360 mg/100 g), with several traditional dishes exceeding 1000 mg/100 g. Multilevel mixed-effects modelling demonstrated that sodium exposure was driven primarily by food type (p < 0.001) and vendor environment (p = 0.009), rather than geographic location (state effect: p = 0.217), indicating structurally embedded issues with sodium content throughout the Nigerian food system. Conclusions: These findings support multilevel sodium reduction interventions targeting high-sodium food categories, vendor preparation practices, and strengthened surveillance to monitor progress toward World Health Organization population sodium reduction targets.