The Elco twin engine and distributor was the brainchild of Evans and Letner.
They weren't the first though...
Alfa Romeo GP cars of the teens were the first to use twin plugs.
Then Nash mass produced the Twin 6 & 8 engine from 1929 -1941.
In 1934, R&R Manufacturing, Robert Roof's company developed a twin plug flat head Ford V8 conversion for racing that utilized the Nash Twin 8 distributor mounted directly to the 3 bolt timing cover.
In 1939 Eddie Meyer was convinced by Sandy Belond to alter his cylinder head casting to accommodate twin plugs because Belond was working with Sam Hanks and Roy Richter to come up with a way to light a degreaser that they were using as a fuel additive and that additive was nitromethane! These facts have been verified by Ed Iskenderian who worked on the timing advancer of Belond's twin plug V8 roadster and by Bud Meyer who drilled the twin plug Meyer heads for Belond before the War.
By 1942 they had it figured it out and at a REVS Timing meet in 1942 the roadster ran 125.854 mph on Muroc dry lake.
I attached a pic of the Roof catalog, the Belond roadster's V8 with a Scintilla 3 bolt, 90-degree drive and the correct modifications to run the Nash Twin 8 with the Scintilla. The 2 bolt adapter, the one with 4 holes, was not produced until after the War.
Finally just for fun I added a link of the Belond dual plug engine running on nitro:
http://www.youtube.com/watch?v=WLFTO0Bx9-E&feature=share