、。
She doesn't hate him — no, in fact, she's in love with him.
Literal
She [topic-は] him [object-を] hating [contrastive-は] is-not, no actually [contrastive topic-は] is-loving.
~てはいない is the contrastive negation of ~ている — the は injected between て and いる contrasts this state with another (often unstated) one, here the alternative 'love' that's about to be revealed. The mid-sentence いや ('no, rather') marks self-correction: 'not that — actually, the opposite.' 実際は ('as for the actual situation') uses は as a topic-contrast marker, signalling the upcoming shift from claim to truth. The whole structure builds a small dramatic reveal: not X — in fact, the opposite of X.