Am I right in guessing that you didn't start yet? 🙂
I would start if i were you with creating two SharePoint lists, one with the names of users, in which you show the standard ID column. This is to automatically create user ID's for any or a new user.
After this you create a list that is exactly as your above screenshot, with one addition, a column with UserID that is filled with 1 for your first user. I would use Choices columns so that you can pre-define what needs to be filled in per column.
After this you can create a PowerApp with 2 screens as you mentioned, and connect it to the 2 SharePoint lists.
In your first screen you will have a Datatable showing the users, and a button for selecting a single user and going to the next screen. (we'll get back to adding new users later).
The button would act with the OnSelect property like this:
ClearCollect(colEvaluation,Filter('User Gradings',UserID=DataTable1.Selected.ID));
Navigate(Screen2)So what it does is it creates a collection to work with for your selected user, and go to the next screen.
Now on the second screen I would add a Blank Vertical gallery with the colEvaluation as your Items, and create something like this:

So you use text labels for your row (inside de gallery) and column (outside the gallery) headers, and add dropdowns to let the user choose gradings. The Items property of your Dropdown can be filled with the choices you preselected for your columns in the SharePoint list. e.g. I called SharePoint table 'User Gradings' and the first column A and then I can reuse the choices with this code in the Items property:
Choices('User Gradings'.A)and to prefill the form with data that was already entered, I would have the Default property set to:
ThisItem.A.Value
(the addition .Value is because your Choice column in SharePoint saves its data as a Record...)
Now there is some tweaking and time needed on your side to let this work and look as you desire. Fill the SharePoint lists with some dummy data manually to see if you have the desired setup and functionality. If you come to that point, let me know and I can help you save data and add new users... 🙂