how do you make Binaurals on audacity?

Answer 1

You probably need to use an external mixer to run both the mics into the sound card, with panning one mic to left and the other to the right.
From there just recording a stereo track or two mono tracks for the left and right in audacity.
Alternately, you could record two separate mono tracks. But then you have the issue of syncing and reproducing the sound recorded, which isn't very practical.
I've done multitrack recordings with audacity. The issue I've run into though is a minor time-sync problem, which is usually acceptable and not noticeable to the average person. But for quality music production where you get to over a dozen tracks pretty easy and have multiple dubs and edits, the time-sync issue can get quite noticeable.
I've switched to using Ardour because of this.
I still think that Audacity is quite capable and useful for amateur or semi-pro music production, I've used it. Not that I'm a pro producer or anything, Ardour is just more suited to my needs.