windows – How to connect audio from 2 PCs

I have 2 Windows PCs and on my main PC I have 2 sound cards. One with the microphone and headphones connected and the second completely free, where I can connect the audio output and input of the other PC with AUX cables.

My question now is: Does anyone know a good software for Windows so that I can use the microphone and the audio output of the main PC also in the other for meetings?
I want to control what is sent to the other PC and I want to hear its input on my main PC.
Is this possible?