step 1: get computer science education with specialty in drivers
step 2: beg AMD and Nvidia until they give you necessary details
step 3: Write your own driver for directX/OpenGL to control the cards "as one"
step 4: Realise this is pretty much impossible
step 5: ????
step 6: no profit
EDIT: Wow, need4speeds, I had no idea someone actually did this. Even if it is a rather pointless exercise as long as it scales way worse than normal SLI/Crossfire