My mini-itx system has only one fan header on the motherboard, thinking this aught to be possible a quick google turned up:
http://www.amazon.co.uk/Akasa-AK-CBF...=cm_cr_pr_pb_t
which looks like it might work for me.
I would expect you want a pair of well matched fans, preferably identical, so that they respond the same way to the same PWM signal as only one has the tacho sent back to the motherboard. I'm sure a PIC chip could slave one fan speed to another properly, and maybe someone out there does something like that as well, but this might be enough (though I might have to replace one fan to get a matched pair of the same model).