I am going to Select a gsm module and a controller with 2 serial port. so kindly suggest me a better Gsm module and a controller with 2 Serial port in it.
Most controllers on the market have multiple serial ports.
A number of previous Siemens/Cinterion GSM modems used to expose two UARTs, I'm not aware of a recent type with this feature.
The usual way to perform simultaneous operations on multiple logical channels (as far as provided by the modem functionality) is relying on the CMUX feature. Review AT manual of popular modems like SIM900.