The calculation of exclusive cross sections at next-to-next-to-leading order (NNLO) in QCD requires an analytic understanding of the infrared singular structure with up to two unresolved partons. This has so far only been achieved for unpolarized matrix elements. We derive the full set of splitting amplitudes arising in longitudinally polarized tree-level QCD matrix elements at NNLO in the Larin $\gamma_5$ scheme. They are extracted from DIS-like processes, and are verified in matrix elements of higher multiplicity. Our results will enable the calculation of NNLO corrections to longitudinal spin asymmetries in polarized collider processes.