1) It depends who should claim them on who they live with and who has the most income. If they reside with both of you all year, then it is fine for you each to take one child. Who can I claim as my dependent?
2) Form 8332 is only used when you are not married. You will need Form 8958. In the search box, type 8958 and click the Jump to link.
For more resources, see the links below:
Is it better to file married filing separately? explaining disallowed credits, including the Child and Dependent Care Credit
Married filing separately in community property states
2019 Publication 555 Community Property page 4 and 10
