First of all, you cannot create more than one root user. The closest you can get, probably, is to let one user use sudo to accomplish the tasks which need superuser privileges. In this matter it's wise to only grant superuser privileges to the commands you'll be needing -- not to everything. What use would it be if you disabled your root account and then created another one? The point in disabling the root account is that all the other accounts are non-privileged to do most of the things root can do. Then, with sudo, certain users can be given the chance to, by giving their password when starting sudo, run some things as root (but not everything, since that would compromise the whole idea).
List the things you need to do, grant some user sudo rights for them, disable root account and keep a hard eye on your logs. And do NOT let anyone use sudo without passwords. More importantly, don't let anybody use sudo if it's really not needed. The less root privileges, the less trouble.