One for the front socket, one for the rear. SomeĬomputers are in addition equipped with two independent audio output circuits, However, many computers have front and rear audio output 3.5 mm sockets. You should check computer's audio specifications for what kind of audio load is
Impedance headphones and to the audio circuit designed for it. Splitters alters impedance as you have two audio loads connected in parallel, Splitter - 1x3.5 mm jack to 2x3.5 mm jack. Yes, it is possible, but certainly not with the above mentioned headphone