Is it the right choice to lose the queen for two rooks? Is it the right choice to lose the queen for two rooks for this situation?
If it is white to move, he should probably play c3, Qb2 and only then Rxb7, not even allowing black the choice to trade the queen for two rooks. I don't see how black can defend against this and the resulting position should be winning for white. Maybe a computer will tell you that immediately taking on b7 is even stronger, but for a human this entails a certain amount of risk, whereas c3,Qb2,Rxb7 keeps complete control.

If it is black to move, he should probably play Kb8 with idea of playing Ka7 and Rb8, defending against c3, Qb2, Rxb7. In that case Rxb7 might be whites best choice and it looks indeed like a strong continuation. Something like 2.Rxb7 Qxb7 3.Rxb7 Kxb7 4.Qb4 Ka7 5.c6 Rb8 6.Qc5+ Ka8 7.Qxc4 Ka7 8.Qc5+ Ka8 9.Qe7 Rc8 would also result in a position where white is in complete control and can push his extra pawns with c4, d5 and maybe intrude with the king h4, Kh2,Kg3,Kf4,Kg5,Kf6.

Not taking the rook after Rxb7 is not really a choice for black. In that case he would just be lost without any counterchances.