Yes you can...
Your configuration is anticipated by NEC 230.40 Exception 3:
Exception No.3: A single-family dwelling unit and its
accessory structures shall be permitted to have one set of
service-entrance conductors run to each from a single service drop, set of overhead service conductors, set of underground service conductors, or service lateral.
but you're making your life harder than it needs to be
Your problem, though, will be jamming that outsized URD cable down the conduit. It has one more wire in it than you need (since you haven't hit a service disconnecting means yet, you don't need to separate ground from neutral for this run, and the panel in the garage will be a main panel), and running cables through conduits is a pain in the rump as a general rule, in addition to being rather wasteful of conduit fill.
Instead, I'd suggest running a trio of #6 copper THHN/THWNs (black, black, white) through a fat conduit (2" Schedule 80 PVC is what I'd use in your shoes). This makes upgrading to a bigger service to the garage easy (compared to digging up a direct bury cable or pulling wires out of an overstuffed conduit), and also won't leave you tearing your hair out trying to get a reliable termination on AA-1350 (yes, URD is still "old tech" aluminum) wires.
Last but not least
Since you are running to a separate structure, you'll need to put in a grounding electrode system at the garage (2 rods 8' apart, with 6AWG bare copper going rod-rod-panel, always works). This is needed to make sure that a nearby lightning strike doesn't completely fry the contents of the garage.
Run conduit the whole way and use individual XHHW-2 wires
First off, if you're going to run conduit, simply run the entire run in conduit -- it's not all that much more expensive than a cable wiring method parts-wise, and running a fat (say 2") Schedule 80 PVC conduit for the whole run means you can put fatter wires in in the future if called for, as well as making the pull relatively easy for whoever (you or your electrician) does it.
As to what goes in the conduit, once you have a conduit for the whole length of the run, you can run individual wires (presumably XHHW-2 insulated AA-8000 aluminum alloy wires at the sizes you'd be dealing with for 100A) for the hots and neutral, and a relatively thin (8AWG) bare copper ground. This is no more expensive than either a SER or a URD cable in the grand scheme of things, takes up less space in the conduit, and is far easier to pull through the conduit than a fat, stiff cable will be.
Best Answer
There's a few ways to do this, though service conductors cannot pass through another building, so all the methods will have to avoid that.
One option would be to install a service disconnect, and then branch from that to the panels.
With this method, you'll handle all the grounding and bonding of the neutral in the disconnect. So you'll install 4 wire feeders from the disconnect to each panel, and keep the neutral isolated in each panel.
Another option is to use the first panel as the service disconnect, and feed the second panel from the first.
With this method, you'll handle all the grounding and bonding of the neutral in the first panel. So you'll feed the second panel with a 4 wire feeder, and isolate the neutral in the second panel.
With is approach, the first panel will have to be rated to handle the total current of both panels.
In all cases, you're going to need properly sized feeders, and a grounding electrode system for each building.
The scope of this project is far too vast for a short answer format site, such as this. I've given a high-level overview of how you might approach the project. For a more detailed plan, please contact a local licensed Electrician.