Hi AlphaCreative,
A scene file would be nice, to see how the particles do what they do to give a more detailed answer.
Right now, I would think two option would be worth to look into it.
1
You use a PGetData node to get the position of them and based on this you set up a Logic that the particles behind the wall are in a different PGroup. In that way you can use two different Particle Geometry Objects and set up for each a Buffer.
2
If v1 will not work for you, you might project a texture (flat) from the top onto the particle shapes and have the texture (or a gradient) set up in the way that the particles on one side becomes only red as color and the ones behind only green as color (Luminance only, no light). In that way the RGB footage rendered especially for that purpose will hold an alpha channel like information in the green as feel in the red channel
Again, I do not have your set up here, so I might have suggested something that will NOT work for your set up.
All the best
Sassi