Link two raspberry pi with microphones

What is the best way to connect two raspberry pi devices with microphones and headsets on each one?
I have a 3rd raspberry pi zero W that could serve as the WiFi hotspot.
Each headset could connect through its own USB audio card.
How to best connect the two sounds in ?
What setup is needed for the jack settings?
Which of the software tools would you advise to use?

Maybe Jacktrip would help? JackTrip: A System for High-Quality Audio Network Performance over the Internet