Linking 2 separate Apple ID's with separate email addresses to 1 phone number.

I work for an aviation company and have 4 IPad under 1 apple ID with 1 Phone number.

We want to change this up and use the following.

1 Aircraft, 2 x IPads - 1 x Login (abc@apple.com)

1 Aircraft, 2 x IPads - 1 x Login (123@apple.com)

Both IPads will have separate logins but use the same phone number for Verification purposes.

Is this possible?

Ideally we would use 2 ipads on the 1 email abc@apple.com connected to 1 phone number that was accessible from the Cellular Ipad. Although I understand we can not use an Ipad as a phone even with cellular capabilities.