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Reporters Without Borders said Hussein Ghreir and Hani Al Zaitani were both among several hundred political prisoners accused of "terrorism".
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Al Nusra Front, which along with Daesh has held 25 Lebanese soldiers and policemen hostage for almost a year, issued the offer in a statement aired on Lebanon's MTV
The attackers managed to escape unharmed after seizing the dead troops' weapons.
488 people were detained by the land forces command border units while trying to cross into Turkey from Syria and 26 while attempting to cross into Syria from Turkey.
The army also said four militants were captured and troops were still counting "terrorists killed in the air campaign".
The US State Department sends the agreement and supporting documentation to Congress for review.
More than 100 others were wounded in the bombing of the Dar Saad neighbourhood in the north of the port city.
German Economy Minister Sigmar Gabriel flew to Iran on Sunday as the first top Western official to visit the country since world powers and Tehran reached a historic nuclear deal.
Witnesses said the explosions that went off at around 6.30am appeared to have been caused by bombs placed underneath the cars parked in front of their owners' homes.
American firms stand to lose out to European and Asian companies as US sanctions not related to the nuclear programme will still be in place and bar most American companies from doing business with Iran.