Balancing traffic between two VPN, through a single gateway.

Balancing traffic between two VPN, through a single gateway.
There is one common gateway, for example 10.20.0.1, on the interface number 1. And there is a server 10.100.0.1, which connect two vpn connections with different accounts. One account 20Mbps, the second account 22Mbps. Need to make balancing between them that would channel was 40 Mbps. Is it possible?

Yes it is possible. You can use PCC, which will work ok, but is not with out problems. You can use ECMP or OSPF to make it behave like a single connection. You can also use BGP, but ECMP and PCC are probably your only realistic options.