Set up two profiles on iPad
Can I set up two profiles on an iPad like you can do on a MacBook?
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Not possible.
An iPad is a single-user device.
Unlike other computers with which you may be familiar, that support multiple user profiles - other than “managed” educational environments, OS/iPadOS devices are not intended to be shared.
Be aware that if you sign-out of iCloud and other Apple services - and allow another user to sign-in - you’ll not be able to change back for 90-days.
So as to prevent account abuse, some critical Apple services will only allow one change of signed-in AppleID (on a device) in a 90-day period.
In conclusion, unless you fully understand and accept the implications, you would be well advised to reconsider any attempt to share your iPad with another user.