Asterisk Dialplan - How can I make and connect 2 calls?

How can I make two calls for different numbers and connect it in a call?

You probably want either Bridge() or Originate(), depending on the finer details of what you are really trying to do.

David, based on a call received I want to close this call and make 2 calls to connect two different numbers.

As long as you don’t mind making one call, then starting the other call, with it as the A side, use Originate().