If we have a two digit number AB, that number will be divisible by 3 if A+B is divisible by 3. So if, as Statement 1 tells us, the two-digit number BA is divisible by 3, then B+A is divisible by 3, and so is A+B, and the two-digit number AB is divisible by 3. So Statement 1 is sufficient.
For Statement 2, if n = AB (where A and B are digits), then n = 10A + B. If m = BA (where B and A are digits), then m = 10B + A. So n + m = 10A + B + 10B + A = 11A + 11B = 11(A + B). We know that's divisible by 3, and the '11' isn't divisible by 3 at all, so the only possibility is that A+B is divisible by 3, but that's the sum of the digits of AB, so AB is divisible by 3, and Statement 2 is sufficient.
Or if you know remainders really well, you might see that m and n in this question must have the same remainder by 3 since they have the same digit sum, and then since we can add remainders, you can see that they must both have a remainder of zero by 3 if Statement 2 is true. So the answer is D.