Completely circumstantial. Just like all trades, you need to consider who is left in the better position. Material wise, 2 rooks are +10 and a queen is worth +9, so in a scenario where the time is running low, you could trade a queen for two rooks, and totally disregard the position afterwards if there’s less than 10 seconds left.
The point is, consider how the pieces are set after the trade is complete and how those pieces will benefit each of you.
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If you find yourself in a situation that you could trade the Queen for 2 rooks, would you trade?