I just posted this in an Etsy thread on the same topic, so I will just repost this:
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There's several things you need to watch out for:
IP - I would definitively reccomend using a different IP, there's several ways to do it:
1) Try restarting your router/modem and see if that gives you a new IP, some people have a rotating IP while others have a static one (Residential IP)
2) If the above doesn't work, try making a hotspot from your phone and using that as your connection for managing the Etsy account, whenever you want a new IP just put your phone in flight mode or turn it off completely for 5 to 10 minutes (Mobile IP)
3) Easiest Option but probably with the lowest success rate would be to use a VPN (Datacenter IP), most websites can easily recognize datacenter IPs and VPNs in partucular you usually get the same IP shared by many people
4) Use a Residential or Mobile Proxy service like ProxyEmpire, Brightdata, Oxylabs etc, so you don't need to mess around with Steps 1 & 2, and it's much easier to manage many accounts that way
Browser/Device Fingerprint - I am not sure how sophisticated Etsy's multi-account protection is but you can try the following:
1) Making a new Chrome Profile or using Firefox Portable
2) If that doesn't work, use an anti-detect browser like Adspower(Free for up to 2 profiles, very cheap for 10), Multilogin, DolphinAnty or Gologin
3) Option 2 is the easiest and highest sucess rate in my experience, but if you insist on it.... You can also buy several new phones or computers (It's 2023 - no need for that

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If it requires Phone verification you have 2 options - buy cheap simcards OR use a service like SMSPva. The 2nd option is usually cheaper, but not as reliable and if you want to keep the accounts for a long time and grow them I would just buy the simcards from Ebay or your local OLX-type of marketplace.