Warning: this puzzle involves sexual themes and may be inappropriate for younger audiences. If you are not mature, please skip this question.
They can start by putting the two condoms on top of each other and let the first man have sex with the woman. After that the second man can take out the inner condom and have sex with the woman using just the outer condom. Finally the third man can take the removed inner condom, turn it inside out and place it back in the outer condom. Then he can have sex with the woman using the two condoms simultaneously.