Is there a way I can connect two or more headset microphones to a single jack to record drums?
Still not sure I understand the question, but you can use headphone splitters to make the headsets all go into one jack.
Personally I think that you will get much better quality and more ease of use by recording each part (vocals, guitar, drums) separately and mixing them. If you listen to the song with earbuds while recording then you won't need to worry about playing at the wrong tempo.
Yes, you can use earphones as microphones.
To use earphones as mic on your PC:
Plug your earphones into the mic jack, which will be called "audio input" or "line-in"
Open the sound control panel in your settings. On Windows 10, go to the Sound settings and the Recording tab.
Tap on the earphones and watch the green bar. If the green bar jumps then you have signal. If you don't you may have to fiddle a bit.
If you have signal then set your settings to default and you're good to go.