We consider the resonant generation of an electron-positron pair by two polarized photons to arbitrarily low Landau levels. The resonance occurs when the energy of one photon exceeds the one-photon generation threshold, and the energy of the other photon is multiple to the spacing between the levels. The cross section of the process is determined taking into account the spins of particles. The order of magnitude of the cross section is the highest when the magnetic moments of the particles are oriented along the magnetic field.