I want to run power to 2 cabins, which are going to have 60 amp in each cabin but I want to run one set of wires in one conduit then split off in between the cabins. How would I do this? Would I use a 120 amp breaker? This is the main part I'm confused about. How does it split off evenly?

The feeder would need a 125 amp breaker, assuming the feed panel has a 125 amp CB available.

This feeder can be split at a wire trough and then into two 60 Amp disconnects.

I'm unsure of what this wire trough is, there will be 3 conduits sticking out of the ground, one from the feed panel, and one from each cabin. I will cover them up safely later after making connections. Do I connect the ungrounded feed wire to the 2 other ungrounded wires going to the cabins directly? There is a 60 amp disconnect in each cabin. Do I run a ground wire and a grounded wire also? The cabins have their own grounding rods. I can figure out wire sizes later but if it helps with an answer the cabins are about 45 feet apart and the center of them is 120 feet from the feed panel.

How do you plan to handle the connections at the location that three conduits meet?

A wire trough is a junction box.

At that location is where two fusible disconnects need to be one for each cabin.

You may be better getting an electrician on site to handle this project.