Don't do it. They are not dumb. They know exactly what you are doing. I tried it myself. Sooner or later they will instantly ban you and all your accounts. Even if it goes through, before pay out, you will see your account gets suspended.
Don't try to trick them or trick them right. This means:
- Different phone numbers
- Different IPs
- Different address
- Different name
Basically everything needs to be different. As soon as you are leaving ANY footprint they are going to find out and sooner or later ban your accounts...and boy...they are going to do it. This is from my own experience.
Also, you need to understand that Google has the ABSOLUTE POWER. They have unlimited resources to figure out who you are, what you are doing, what devices you use, what phone numbers you use, the Mac addresses of your devices, your location, your emails, everything.
Even if you always use a different IP, a different device, etc. if your NEIGHBORS are always around you and they are showing their location, and you are showing your location, they will make the connection, that it is actually you. They collecting metadata from everyone, not only you, but people around you. Its incredibly difficult to leave no footprint.
The absolute safest way to approach this is by asking another person to create an adsense account for you. Sounds easy, but it is the safest method.