You have a few options. If the two Sandbox Accounts are truly deleted, you can re-create them with the exact same emails. If you receive the error that the emails are already exist, this means that the two accounts have not been fully deleted.
The other option is to create a new Buyer and Seller Sandbox Account in your PayPal Developer dashboard:
Here are the steps for creating new Sandbox Accounts:
Go to https://developer.paypal.com
Click Log in to Dashboard at the top right
Log in using your Live PayPal Credentials
Click on Accounts under Sandbox in the left side bar
Click Create Account
Create a Buyer and then a Business Account
Give both a unique email address (can be buyer.youremail@youremail.com)
Create the account
You will need to go through this process for each account individually. You can create multiple Sandbox Accounts per Developer Account.
Thank you,
Jennifer
Give both a minimum balance of 5000
Choose Bank Verified for both
... View more