How can the 10 required jobs be created at different locations and qualify for EB-5?

This is dependent upon how it was structured. Generally, a holding company should own multiple wholly owned subsidiaries (locations) and funded with EB-5 funds. If the EB-5 investment is based on a TEA designation, then it must qualify for TEA. You should consult an experienced EB-5 immigration attorney and business atttorney to set up the qualifying structure.

Businesses operating in two locations, although owned by the same owner, may present a confusing appearance, as each location can be presumed to be a separate entity. However, if you are operating the two restaurants under one holding company, it would be easier to meet the 10 required jobs by counting the jobs in both restaurants under a single operating company. Advisably, consult an EB-5 attorney on the best steps to address the organization of your business.

If you structure the ownership of the restaurants in one entity that is the job-creating entity and then have the EB-5 investment be with that entity, etc.

The ability to create the required 10 jobs that are located in different locations will depend upon a variety of factors, including how the original investment was structured with the job creating entity. At the very least all employees must be employed by the same job creating entity. If the investment was based upon the enterprise being located in a targeted employment area (TEA), then each location where the employees are located must also qualify as being in a TEA.

If the restaurants are under the umbrella of a single new commercial enterprise that wholly owns each location, it may be possible. This requires the assistance of an EB-5 attorney with experience in setting up EB-5 projects.

This must be structured carefully with a single corporate entity owner and preferably should be physically in close location.

The EB-5 investment should be made though a holding entity that owns the restaurants (which would be funded by the EB-5 funds).

Depends on how your project is structured. If you have the NCE as a payroll company, it may be possible. Both locations will have to qualify independently as TEA, though.