If yes, then how?
Yes, it is possible, but only under very specific conditions and with Amazon’s approval. Amazon allows multiple seller accounts per person only if there is a legitimate business reason (for example, two separate companies with different ownership structures) and you request approval first. You cannot simply create two accounts using the same personal details without permission, that will usually trigger a suspension for multiple accounts.
The correct way is to open one seller account first, then submit a request to Amazon explaining why you need a second account. Each account must have separate legal entities, bank accounts, tax info, email addresses, and business addresses. Personal details may overlap, but the businesses must be clearly independent and approved by Amazon before you proceed.