Abstract:This paper investigates a novel computation and communication co-design framework for large-scale split learning in intelligent reflecting surface (IRS)-assisted internet of things (IoT) networks integrated with digital twin (DT) technique. The considered system consists of a multi-antenna access point (AP), multiple heterogeneous user devices (UDs), and an deployed IRS to enhance both uplink and downlink transmission. The training process of a deep neural network is partitioned between devices and the AP, where a DT replica is activated to replace UDs with insufficient local computation capabilities. We formulate a delay-optimal split learning problem, which optimizes five key variables: layer partitioning points, DT assignment decisions, IRS phase shift matrix, AP downlink power allocation, and DT frequency adjustment, aiming to minimize the overall end-to-end delay under communication and computation. The proposed optimization problem is a highly coupled non-convex mixed-integer problem. Therefore, we solve using an alternating optimization approach combining closed-form updates, semidefinite relaxation (SDR), and low-complexity heuristics. Extensive simulations demonstrate that the proposed scheme significantly reduces training delay compared to conventional baselines and achieves up to 35\% delay improvement, especially under high UD density and stringent power constraints.