You can do it with proxy or without proxy.
It works everytime.Now,let's start:

1. Go to gmail.com & hit the sign up page
2. For first & last name you can use imdb.com to search names from movies or names of the actors,combine them,use a one-of-a-kind name that you think is not used by somebody. If google will detect that name in their database they will need SMS verification. So go with a one-of-a-kind name, not the popular ones like John Doe or whatever. In the event you will use the same name on other account they will need SMS verification so stick with a one-of-a-kind one. Everything need to be one-of-a-kind.
3. For login name,Don't use numbers & is one-of-a-kind, I won't use that username again. I only use dot in username. In the event you will generate another username similar to that, Again, they will detect & they will ask for SMS verification on both accounts.
4. Password:Use a one-of-a-kind password for every account. In the event you will make a few accounts with the same password they will detect them & they will ask you for SMS verification, so try a one-of-a-kind password. Don't use number in passwords. & don't use similar passwords.
5. Security Query. Write your own query. Don't use it in other account.
6. I don't use recovery electronic mail.
7. The rest it is at your choice...