From my personal experience I tend to recommend simply getting ahold of a valid AdSense account producer, and buy one. Partnering with an external network is another great option here for those who cannot find a viable workaround. In fact, it's a preferred solution in my opinion to avoid on-going hassles or challenges. Of course you have to have the traffic to warrant partnership.
In my experience I find it highly likely they will connect your AdSense accounts unless:
You create it with a completely different computer
You create it from a completely different residential IP and ISP Provider
You use completely different information in all respects which is verifiable information
Lost thousands in revenue over the years thinking it might be easy to skirt this matter. For clarity, AdSense is a lifetime ban, and you're up against the company with the single most online assets in the world. Good luck!
Nonetheless, many folks do find successful measures to create and maintain accounts. Maybe some pros will come in and give away some real valuable gems here. Otherwise, buy an account following the advice of a sage provider, or find a partner network.