Following a previous study of the one-loop factorization of the nonsinglet
g(2) structure function of the nucleon, we present in this paper the next-t
o-leading order coefficient functions in the singlet sector. To obtain the
result, the partonic processes of virtual Compton scattering off two and th
ree on-shell gluons are calculated. A key step in achieving the correct fac
torization is to separate the correct twist-two contribution. The Burkardt-
Cottingham sum rule is nominally satisfied at this order.