A misunderstanding strikes suddenly (lol)

He possesses "records" from his past life. A sudden bolt from the blue strikes him, who has managed to deal well with such an incomprehensible reality!? ※This is a "reincarnation version" of a story that supposedly suddenly popped into her head while talking with a friend. It's a story about what would happen if a "close friend" and "I" were each reincarnated into a man while retaining our own memories—a story with no substance whatsoever. It's merely a gag, but if you have an aversion to the boys' love genre itself, please refrain from reading.