Is it okay two create two accounts?

Long story short, it is okay to create two or MORE accounts until and UNLESS you don't use those accounts to increase your/their rating (Sandbagging), or for getting more followers (not you can't see the amount of followers you or someone has, thanks to Lichess) or more team members. Just keep in mind that NLBI (National Lichess Bureau of Intelligence) will know when you create many alt accounts. Trust me, I know ;)

Long story short, no, creating a second account is not generally permitted. A lot more players will think they form an exception than the number who really do have a good reason to flout this.

Not unless you're privileged