No there is only one rev match in double clutching. You have it confused. You don't rev match twice.
"How do I double clutch? I never thought you'd ask.
1. Push clutch pedal down
2. Shift to neutral
3. Lift clutch pedal up
4. "Blip" throttle to raise engine speed, "engine half" transmission speed
5. Push clutch pedal down
6. Shift into lower gear
7. Lift clutch pedal up
That's it.
If you did it right, you "blipped" the throttle just the right amount so your engine is at the exact right rev level to match up for the lower gear. Your synchros have less work to do (or none), so your transition to the lower gear is smoother, you effect less wear on the synchros (they don't have to work to match gear speed between the two "halves", you did that), and you effect less wear on the engine as well.
Someone asked me why you have to let the clutch back out before you "blip" the throttle, and here is the reason. The goal of blipping/tapping the throttle is to raise the rotational speed of the "engine half" of your transmission- your engine speed going up is what causes this to happen. Making your engine rev faster is just the way you effect the rise in transmission speed (in the "engine half")... if you could make the transmission rev faster on the "engine half" without revving the engine, that would theoretically work as well. If you rev the engine while the clutch is open (pedal down), then you're just raising the rotational speed of the engine, and not the "engine half" of the transmission. Just opening the clutch (pedal down) and revving the engine to where it needs to be, then shifting and closing the clutch (pedal up) isn't double clutching- but it still helps to reduce wear on your engine and transmission. Why? Your synchros still have to work to match the transmission speeds, but they don't have to work to rev the engine up to where it's supposed to be. On the engine side, your engine isn't being 'forced' to run at a higher rev as soon as you let the clutch out, so its wear is reduced as well."
The second half explains why heel-toe works.