ダミーヘッドマイク

Image from https://cancam.jp/archives/91630
ダミーヘッドマイク – lit. dummy head mic. Dummy head recording is a stereo recording system that involves two microphones that correspond to the left and right ear in order to simulate a 3D audio environment. The “dummy” part comes from the Moai-like head that houses the mics, which are very sensitive in that they require headphones for the best experience. A seiyuu records through these for Boys’ Love (BL) or yaoi works, though they are also utilized for ASMR and as gimmicks in some programs.
It's in Japanese but linked is a detailed description about this including stage setup and positioning (https://cancam.jp/archives/91630)
