Go to smarthome.com They have an infrared switch for 110V so you would have to get a 5 volt DC adaptor (radioshack should have one). Buy two switches and two adaptors. You can program the switches for any IR code.
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From Smarthome you will need:
2 #2010 X10 universal modules (110v but has low volt contacts that can be set to 2 sec momentary closure)
1 # 4040 IR receiver
1 5v power supply from Rat Shack as Abstract suggests
You will need a remote that can send X10 IR commands if you don't already have one.
If you need more details on how do wire it up send me an e-mail.
RAP is right. They used to sell 2035 IR which would have made things a little easier. But I went to their site, to find that it is no longer available. When I bought it they warned me that they lose their IR code. I've never had this problem and really like not using X-10 as I worry about the RF on the AC lines.