The short answer is no, you cannot assign the very same external IP to two nodes or two instances, but you can use the same IP to access them, for example through a LoadBalancer.

The long answer

Depending on your scenario and the infrastructure you want to set up, several ways are available to expose different resources through the very same IP.

I do not know why you want to assign the same IP to the nodes, but since each node it is a Google Compute Engine instance you can set up a Load Balancer (TCP, SSL, HTTP(s), internal, ecc). In this way you reach the nodes as if they were not part of a Kubernetes cluster, basically you are treating them as Compute Engine instances and you will able to connect to any port they are listening on (for example an HTTP server or an external health check).

Notice that you will be not able to connect to the PODs in this way: the services and the containers are running in a separate software bases network and they will be not reachable if not properly set, for example with a NodePort.

On the other hand if you are interested in making your PODs running in two different kubernetes nodes reachable through a unique entry point you have to set up Kubernetes related ingress and load balancing to expose your services. This resources are based as well on the Google Cloud Platform Load Balancer components, but when created they trigger as well the required change to the Kubernetes Network.