All perfect praise be to Allah, The Lord of the worlds. I testify that there is none worthy of worship except Allah and that Muhammad, sallallahu ‘alayhi wa sallam, is His slave and Messenger.
The ruling on this matter requires detailing, as there are two possible cases:
The first possible case is that the husband has issued the second divorce during his wife's ‘Iddah and had not revoked the first divorce (taken her back) before issuing the second divorce. In this case, the wife proceed on the basis of the ‘Iddah of the first divorce (she does not start a new ‘Iddah). The Hanbali scholar Al-Khiraqi wrote, "If the husband divorces his wife once and then issues a second divorce before the ‘Iddah of the first divorce ends, she should proceed on the basis of the ‘Iddah of the first divorce." [Mukhtasar Al-Khiraqi]
The second case is that the husband issued the second divorce after revoking the first one and taking his wife back in marriage. In this case, she should start a new ‘Iddah after the second divorce. The Maaliki scholar Ibn Juzayy wrote:
"If the husband divorces his wife with a revocable divorce and then revokes the divorce during the ‘Iddah and then divorces her again, she should start observing a new ‘Iddah for the second divorce regardless of whether he had intercourse with her or not after the revocation of the first divorce because the revocation of divorce cancels the ‘Iddah. On the other hand, Ash-Shaafi‘i held that the wife should proceed on the basis of the first ‘Iddah. If he divorces her again during the ‘Iddah of the second divorce without revoking the first divorce, she proceed on the basis of the first `Iddah by consensus of scholars..." [Al-Qawaaneen Al-Fiqhiyyah]
The case in reference should be judged based on the details above.
Allah knows best.