As a general rule, materials can’t be shared between different rendering engines. And faces don’t really have two different sides, they’re all one thing, with a normal that points in a particular direction-- that is to say, a thin mesh isn’t going to have different UVs for each side, or different materials for each side, or different vertex colors or anything else for each side.
Behavior for front-faces and back-faces is material-dependent, meaning it’s going to vary from rendering engine to rendering engine. Sketchup may have some tools to do what you want, I don’t know, but whatever the tools are, they’re not going to be texture-based.