Boundary faces as implicitly active computational cells
 

Hi everyone,
I have some boundary faces in the mesh that I want to generate or add implicitly active computational cells in these boundaries in OpenFOAM.

1. In general, can boundary faces be implicitly entered into the system of equations as computational cells?! I mean, to be able to write an equation for the boundary faces and enter it into the system of equations.

1. In OpenFOAM, typically only P cells and Nb cells enter the system of equations. How can distant neighbor cells or any other desired cell be implicitly entered into the system of equations?!

These computational cells are illustrated in the following figure with blue lines. Does OpenFOAM have such a capability?! I would be grateful If anyone could help me to solve this problem.
Thank you in advance for the feedback.