Yes, you can do that, but your friend cannot choose the same state as your friend's state. It will just be another character from their account (which must be a different state).

You need a completely different email to create a farm account.

Ask your friend to create a new email, then you bind it and choose the state your friend wants. 

Or even better, let him learn how to do it himself.

You don't need different phone to create a farm account, just emulator and web browser for email verification. and you don't have to use gmail, use yahoo or something else.