Well, you could play a version that has a 2-player mode (such as Amiga) through an emulator. But if you wanted something natively for PC, the closest you're likely to get is
Lix, which is available (and supports cross-play) for Windows, Mac and Linux.
I'm not sure about Mac version (though I assume by PC you mean "Windows or DOS"), but neither the DOS nor Windows versions of Lemmings have a 2-player mode. Nor do any of the currently-used clones (aside from Lix).