There are way too many characters to name.
To throw one example:
Fate (Nanoha series) and Yami (ToLoveRu). These two could possibly be twins.
Quote:
Originally Posted by Sir Maddy
Oh my god I can't believe no one has done these yet.
Kagami and Tsukasa Hiiragi from Lucky Star.
And
Kyou and Ryou Fujibayashi from CLANNAD
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Uh... 'cause they're actually twins within their stories. So, they don't count.