This approach is essentially an extension of the technique described in the Setting up File and Printer sharing between two routers Problem Solver and has the same effect of blocking file and printer sharing traffic entering the WAN side of each router. The difference in this setup is that we've separated clients into two groups, each behind its own firewall that blocks any data not requested by a client behind the firewall trying to come into the WAN side of its router.
File and Printer sharing doesn't work between the two groups because although data passes through the originating computer's firewall just fine, it's blocked from entering the firewall of the computer in the other group. However, all clients can freely connect to the Internet as long as they initiate the data request, even through the request has to pass through two firewalls to get there.