Whenever a land enters the battlefield under an opponent's control, if that player had another land enter the battlefield under their control this turn, Tunnel Ignus deals 3 damage to that player.
If multiple lands enter the battlefield under an opponent’s control at the same time, Tunnel Ignus’s ability triggers that many times, even if no other lands had entered the battlefield under that player’s control earlier in the turn. That’s because each ability takes into consideration the other land(s) that entered the battlefield at the same time as the one that caused it to trigger.
Whenever a land enters the battlefield under an opponent’s control, this ability triggers only if another land had already entered the battlefield under that opponent’s control this turn. It doesn’t matter if that other land is still on the battlefield, is still under that player’s control, or is still a land.