Virtual Decomposition Control (VDC) has emerged as a powerful modular framework for real-world robotic control, particularly in contact-rich tasks. Despite its widespread use, VDC has been fundamentally limited to first-order impedance allocation, inherently neglecting the desired inertia due to the mathematical complexity of second-order behavior allocation. However, inertia is crucial, not only for shaping dynamic responses during contact phases, but also for enabling smooth acceleration and deceleration in trajectory tracking. Motivated by the growing demand for high-fidelity interaction control, this work introduces, for the first time in the VDC framework, a method to realize second-order impedance behavior. By redefining the required end-effector velocity and introducing a required acceleration and a pseudo-impedance term, we achieve second-order impedance control while preserving the modularity of VDC. Rigorous stability analysis confirms the robustness of the proposed controller. Experimental validation on a 7-degree-of-freedom haptic exoskeleton demonstrates superior tracking and contact performance compared to first-order methods. Notably, incorporating inertia enables stable interaction with environments up to 70% stiffer, highlighting the effectiveness of the approach in real-world contact-rich scenarios.