Process of making Gmail accounts without SMS verification.
1. At first start your system and go to Internet Explorer or any browser of it.
2. Go to Gmail.com and hit the sign up page.
3. For the first and last name, I used imdb.com to search names form movies or names of other actors.
4. Combine them and use a unique name that believes is not used by anyone.
Note: If Google detect that name in their database they will require sms verification.
5. So, go with a unique and new name, but not the popular name one like James or whatever.
6. Everything must be unique. If you will use the same name on the other account, it will require sms verification so, stick with unique one.
7. Do not use numbers for login and it must be unique. Use dot in user name and if you will create similar another user name again it will detect and will ask for sms verification on both accounts.
8. If you will make a few accounts with the same password they will detect them and they will ask you for sms verification so, use unique and new password for every account.
Warning: Don’t use similar passwords.
9. Write your any security question and don’t use it in another account.
10. Don’t use recovery email and the rest is at your choice.
I think you understand the whole point that your whole profile must be unique and never use similar password.