As mentioned in another topic, this day is called יום המוחס the day we became the chosen nation. The day before, we, all of us in unity, were willing to accept the Torah saying Naaseh Venishma.
The Ben Ish Chai interprets this as a talmid chacham yisrael rules over a kohen am haaretz. The time the Jews preceded naaseh to nishma every Jew was given two crowns. The Ksav Sofer asks why is it emphasizing the precession rather than the saying? He explains that if they would have said nishma venaaseh, they would have not deserved ‘two’ crowns as maybe nishma means to hear which is included in doing as you cannot do something without hearing it first. Now, that naaseh came before nishma, it cannot mean hear as you cannot hear after doing, so it must mean to understand and therefore they deserved two crowns, one for naaseh and another one for nishma. So the precession caused the receiving of the two crowns.
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