This paper proposes a detection technology of Dual-Plane Linear Array Electromagnetic Tomography, aimed at enhancing the traffic management and congestion control capabilities of traffic authorities, especially for traffic accident detection on mountain highways. Considering the characteristic of the road sides being extended, the paper designs a sensor structure composed of two parallel planar coil arrays, each linearly arranged with five coils. A three-dimensional finite element method is employed to simulate the feasibility of Dual-Plane Linear Array Electromagnetic Tomography for detecting traffic accidents and to analyze the distribution characteristics of the electromagnetic field in the object field as well as the characteristics of the sensitivity maps. The paper studies the effect in reconstructing vehicle distribution using LBP algorithm, Tikhonov Regularization algorithm, and Landweber algorithm. The simulation results indicate that calculating the electrical conductivity sensitivity requires the extraction of the electric field in the x and y axes, while calculating the magnetic permeability sensitivity matrix requires the extraction of the magnetic field in the z-axis. Meanwhile, it can determine the electrical parameter distribution of the conductors by measuring boundary voltages, but the intensity of the magnetic permeability sensitivity matrix in the object field is significantly higher than that of the electrical conductivity sensitivity matrix, which indicates Dual-Plane Linear Array Electromagnetic Tomography is suitable for capturing boundary magnetic fields to reconstruct images. Furthermore, by comparing the image reconstruction of vehicles in six different positions using the three algorithms, it is found that using the Landweber algorithm provides the best results in reconstructing the magnetic permeability distribution images of vehicles, with the minimum Image Error (IE) of 0.905 and the maximum Correlation Coefficient (CC) of 0.547. Therefore, Dual-Plane Linear Array Electromagnetic Tomography is feasible in simulation and can effectively be used for the magnetic permeability distribution image reconstruction of road vehicles, possessing potential application value in improving road traffic safety management and reducing traffic congestion.