What is the ruling on a second Ihram for a person who entered Ihram for Umrah, then returned to his country without completing it, then entered Ihram two months later and performed it? And did he exit his first Ihram by doing so?

The person must repent to Allah for abandoning the 'Umrah before completing it. His second 'Umrah is the same as the first, and his second state of ihram is void because he entered into ihram while still in the state of ihram from the first. It is not permissible to combine an ihram for a new 'Umrah with an ihram for a previous 'Umrah from which one has not yet exited the state of ihram.