This probably isn't what you're asking, but just in case, A and B layers cannot be driven with separate MIDI channels nor routed to separate audio outputs; they are considered a single voice.
More likely, you're asking about Multis. There, you have 8 slots, each of which can hold a separate patch that can be routed to any of Omnisphere's 8 audio outputs. By default, each is assigned a sequential MIDI channel (slot 1 = MIDI ch. 1, slot 2 = MIDI ch. 2). By default, they all go to OUT A, so you'll need to specify OUT B for the second pad.
You cannot do this with an Instrument Track. You must use 4 separate tracks, 2 MIDI and 2 audio.