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Go to https://www.g2a.com/
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Buy the Steam gift card of your choice and buy it normally.
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After you buy the gift card, redeem it on your Steam account and make a new one.
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Make a ticket on G2A that your Steam gift card is already used.
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Then, they will ask you for a screenshot from Licenses and product key activation. Go to your second account and take the screenshot.
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They will ask you if you want a refund or a replacement. You can request a replacement, but I think a refund is better as you can do this method multiple times on different accounts.
Enjoy!
!