This can be summed up in the following quote:
I own a computer store. One day, two policemen came into the store and told that they owned a 486 and a 286. They asked if a 486 and a 286 could be assembled together into a 686. I replied to the dumb request by asking them if two 200 horsepower police cars can be used to make up a 400 horsepower Ferrari. The policemen didn't get it and replied angrily that altering car engines is strictly forbidden by law.
(from Rinkworks.com/stupid)
In short, unless you have Virgina Tech's supercomputing budget that allows them to buy an entire room full of identical Mac Pro's linked together with proprietary, faster-than-enterprise-grade networking technology and a proprietary supercomputing operating system that
magically bridges the gap between PowerPC and x86 processing architectures, then no, it cannot be done. The hardware was never designed to do that, the same way that two Boeing 777's were never meant to be combined into a Boeing 747, or how you couldn't hope to combine a Chevy small-block with a Mopar Hemi and expect to create some super-sweet V16 super engine capable of 1500HP. Possible in theory, but very messy/complicated/convoluted/impractical in practice.
On the other hand, if both systems were Macs, the easy solution would be to use Xsan, but bandwidth between the two systems would make the end result much slower than either of the systems by themselves.
A the opposite hand, if both computers were capable of running UNIX, and you had the capability and freedom to work with UNIX for whatever you needed, then something similar could be done, in the same way that Lopht in the 90's was able to gather up a bunch of junk computers into a supercomputing array running their own proprietary code to create the ultimate hacking machine of the time.
So, unless you have some innate understanding of the advanced circuitry and computer logic systems that would allow you to disassemble the components from their respective motherboards and combine them onto one motherboard in a layout of your own devising, which I find highly unlikely as if that were the case you would not be asking this question nor would you be in a position where you could not afford to simply buy new hardware,
the answer in this situation is a flat out no (unless you intend to pay an ungodly obscene sum of money that could easily buy several newer computers that would individually outperform the resulting Frankenstein computer). And even if you had hardware that you could link together via COM ports or some other networking configuration such as Ethernet (READ: THE ONLY WAY IN WHICH TO PHYSICALLY LINK TWO COMPUTERS TOGETHER IS BY SOME FORM OF NETWORKING), there is absolutely zero consumer software that could possibly utilize this configuration.