I have such idea. Google bans account if it gets clicks from its owner PC, close location, too big CTR, too fast click on add etc. And what about if you click on Google Ads but not on your own site, but on someone's? Are they detect, that if you have Adsense account(log there time to time). I heard that Google bans accounts that receive clicks from proxy server IP's. Thats just thougths, if someone know something to this topic, please reply.
are you trying to set up a click exchange ? it's not going to work. I'm sure they have means to detect that, and it will just get you and your click exchange partners banned