There are several variations on this depending on what you mean by twin turbo. Sequential setups like the MK IV use gates to allow both turbos to use the same basic manifold, but one to see more gasses early to improve spool and then balances off to equalize pressure. This setup tends to be hard on one turbo vs the other. Ask a MKIV owner how #2 is after going BPU and you'll get a bit of a cringe...
Some cheap twins use the same log manfiold as most singles (4 and inline 6 setups) with 2 turbos slapped on. Some use 2 seperate manifolds (better for inline 6, as it reduces expansion due to heat warping of the flanges by making them seperate).
Some V heads use a manifold on each head with one turbo, or a bridge pipe to tie the 2 manifolds together and run 2 turbos on the now one manifold (for pressure balancing or to bring everything to one side of the engine).
There are more varieties than you can shake a stick at really, but these are pretty much all the common basics. for twin or sequentials.
Bob