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You have two options, both of which rely on the use of two-cell table layouts. In both cases, the body of the document has one language in the left column and the other language in the right column. The TOC can be in a separate two-cell table:
1. Use only a single table row for each language. Bookmark the content of each column in the body of the document, but
don't include the end-of cell marker. This allows you to use the same heading Styles for both languages. Simply add the relevant bookmark switch (eg \b "LanguageA" or \b "LanguageB") to each TOC field.
or:
2. Use two independent heading Styles for your languages. With this approach, you can have multiple table rows in the body of the document (to help with content alignment) and you put the TOC based on the Styles used for one language in the left column and the TOC based on the Styles used for the other language in the right column.
In each case you may need to experiment with the formatting to get the TOC entries for each language to align vertically.