This study argues a dynamic optimal control approach for nonlinear systems with state and input delays. First, a feedback system identical to the delayed system is specified based on parallel control, enabling the dynamic optimal control issue to be formulated in light of the L2 gain condition. The virtual controller developed using the backstepping integral technique makes the dynamic control feasible, with its design highlighting inertial-like features, so that the response speed of controller can be altered. Then, the optimal control of the physical system is further expanded to that of the augmented system composed of it, accomplishing the control goal through virtual and actual interaction. In the implementation, the critic-actor structure facilitates the control challenge to be settled online. Additionally, the stability of the system and the convergence of neural network weights are discussed, and the research conclusions are supported by simulation examples.