It should bolt up to the head, but it won't "fit" very well. A LUV engine has square exhaust ports, the 2.6 engine has round ports, so they don't match. BTW the latest Pacesetter headers for LUVs also have round ports, so it may not be that much of a problem. Second thing, from what I remember the two-into-one piece is prone the cracking & very hard to come by, plus it is very short so it may be quite difficult to split into two separate pipes. Using this
https://www.summitracing.com/parts/jex-su4-4/overview/ behind a Pacesetter header would be a simple matter without cutting up the header.
IMO the best method for LUV twin tail pipes is to split behind a single muffler at about the rear axle, then exit with smaller pipes. Stock LUV exhaust including the muffler runs down the frame on the opposite side from the fuel tank, twin pipes split at the exhaust manifold would have to do the same because there's no room to on the tank side for one pipe. This might also require two mufflers which may cause space problems, then the actual tailpipes would diverge about the rear axle the same as if you only had a single exhaust to this point. From what I remember the stock single exhaust actually passes through a dedicated hole in a frame crossmember, if so there's not room for two separated pipes.
Be careful about using too large exhaust piping, without a certain amount of backpressure a LUV exhaust sounds terrible. On my truck I installed a single oversize pipe from the header through a low restriction muffler, it "chuckled" at low RPMs so badly I had to add a resonator between the muffler & tail pipe.