You need - and may already have - a router (you can't just connect two computers across the same circuit). Each will have its own IP number on the local network (often beginning 192...). However as far as the outside world is concerned both have the same IP number, the one allocased by your ISP. The router recognizes which of your computers is making the request, and sends the returning packets to the correct machine, but that difference is not externally visible.
So if your girlfriend is trying, for example, to log into a site which expects every login to have a unique IP number, and you have already logged into it, the site wouldn't accept her login. However it's fairly unusual for this sort of situation to arise - are you sure it's the requirement for a unique IP number which is causing the problem? The only way you can get different external IP numbers for the two of you is to have two separate accounts with your ISP, which might very well also require two separate physical lines.