The Gemara in Masechet Chagiga (18) addresses the case of a person who washed his hands without the intention that this washing prepares his hands for eating bread. Does this washing allow him to now eat bread, or must he wash his hands again with the intention that he washes for the purpose of eating bread? The Gemara rules that with regard to Chulin – ordinary food, as opposed to Teruma or sacrificial meat – this washing fulfills one's obligation even though he did not have the obligation in mind.
It appears from this discussion the one fulfills his obligation in such a case only Be'di'avad – after the fact. Preferably, however, one should have in mind while performing Netilat Yadayim that he washes his hands to prepare them for eating bread. Accordingly, the Shulchan Aruch rules (159:13) that one should have this intention while washing his hands before eating bread. The Rama (Rabbi Moshe Isserles, author of glosses to the Shulchan Aruch, Poland, 1525-1572) adds that if somebody pours water on another person's hands for Netilat Yadayim, then it suffices for the one pouring to have the required intention.
Surprisingly enough, the Magen Avraham (commentary to the Shulchan Aruch by Rabbi Avraham Gombiner, Poland, 1637-1683) ruled that if one had no intention whatsoever while washing his hands that he does so in preparation for eating bread, then he must repeat Netilat Yadayim. In his view, washing without any intention for bread does not fulfill the obligation, and therefore in such a case one may not eat bread until he washes his hands a second time. The Mishna Berura (commentary to the Shulchan Aruch by Rabbi Yisrael Kagan, the "Chafetz Chayim," Lithuania, 1839-1933) rules that if somebody in such a case does not have any water with which to repeat the washing, he may rely on the lenient position and eat bread based on the initial washing. Otherwise, however, one should repeat the washing without a Beracha. In his Bei'ur Halacha, the Chafetz Chayim rules that ideally, one who washed his hands without intending for bread should soil his hands so that he will be required to repeat the washing with a Beracha according to all views.
As for the final Halacha, however, we do not follow the view of the Magen Avraham, and accept instead the Shulchan Aruch's ruling that a person in such a case is not required to repeat the washing. Nevertheless, the Magen Avraham's position is indeed very significant in that it underscores the importance of having the proper intention while washing one's hands in preparation to eat bread.
Summary: While washing Netilat Yadayim one must have in mind that this washing prepares his hands for eating bread. If one washed his hands without this intention, he may nevertheless eat bread without washing his hands a second time.
