I don't know what you exactly mean (and why you're asking that), you better explain your target or requirement, possibly with a sample code to let us better understand, because the question seems to be quite trivial (or wrong).
Anyway, I'll give it a try.
If you just need to assign the same value to both variables there are (at least) two ways. One is copying the value from one to the other:
But another approach is chaining assignments, like:
x = y = 10;
This because in C any assignment "returns" the value, so the "y = 10" will evaluate the rightmost expression (here just the constant value 10) and assigns it to the variable "y", so "y = 10" evaluates to 10: it lets the second assignment to get the same value and at the end both "x" and "y" variables have the same value.
This means, in your case:
Doesn't really matter if you use a single statement, or two statements, the actual code produced by the compiler will move the data into the variables as two operations. The main thing is that you do not want to call Serial.read() twice.
Yeah, I quote myself hoping the OP will give us more details:
you better explain your target or requirement, possibly with a sample code to let us better understand, because the question seems to be quite trivial (or wrong).