We calculate the quarkonic O(αs2) massive operator matrix elements
ΔAQg(N),ΔAQqPS(N) and ΔAqq,QNS(N)
for the twist--2 operators and the associated heavy flavor Wilson coefficients
in polarized deeply inelastic scattering in the region Q2≫m2 to
O(ε) in the case of the inclusive heavy flavor contributions. The
evaluation is performed in Mellin space, without applying the
integration-by-parts method. The result is given in terms of harmonic sums.
This leads to a significant compactification of the operator matrix elements
and massive Wilson coefficients in the region Q2≫m2 derived previously
in \cite{BUZA2}, which we partly confirm, and also partly correct. The results
allow to determine the heavy flavor Wilson coefficients for g1(x,Q2) to
O(αs2) for all but the power suppressed terms ∝(m2/Q2)k,k≥1. The results in momentum fraction z-space are also presented. We also
discuss the small x effects in the polarized case. Numerical results are
presented. We also compute the gluonic matching coefficients in the two--mass
variable flavor number scheme to O(ε).Comment: 58 pages Latex, 12 Figure