Answer
Although the forces exerted by the children are equal and opposite, they are not interaction partners.
Work Step by Step
Although the two forces exerted by the children are equal and opposite, they are not interaction partners.
The first child exerts a force on the toy. The interaction partner of this force is the equal and opposite force that the toy exerts on the first child.
The second child exerts a force on the toy. The interaction partner of this force is the equal and opposite force that the toy exerts on the second child.