I think that Framiga may be right. Any kind of non-standard format of 72-pin simms usually doesn't work on Phase 5 accelerators, so it's very possible that these single sided 32MB simms wouldn't work, or at least they would show up as 16MB each.
I have four slim double-sided 32MB modules (Kingston brand) that have 2 memory chips per side. These are probably the slimmest simms that I've ever seen. Every single Phase 5 card that I tried those in (1230-IV, BPPC, CSPPC, CSMK-II) detected the simms as 16MB each. Even my friend's old PC Pentium 1 failed to recognize them as 32MB each...yet the label on them clearly says 32MB, as well as specs on the web.
In any case, your best bet is to find a standard 32MB double sided simm, with extra small memory chips. I am sure that lots of them exist out there that would work with Phase 5 cards just fine.
You need to be patient. :-) That, or like I said before, try to desolder the oscillator socket and put the oscillator back onto the PCB as it once was. Maybe get a skilled person to do this for you, if you are not confident enough of pulling the job out yourself.