How to include two header file in code using platfom ini file

Carefully read through the documentation. The correct form to do that would be

; settings that apply to all environments
[env]
platform = espressif32
board = esp32dev
framework = arduino

; stores common build flags -- 
; can't be put in [env] because 
; the sub-environments would overwrite it,
; needs to be additive.
[common_env_data]
build_flags = -DBoardFlag=true

[env:New_Board]
build_flags = 
   ${common_env_data.build_flags}
   -I include/New_Board

[env:Old_Board]
build_flags = 
   ${common_env_data.build_flags}
   -I include/Old_Board