Dear Ehsan,
additionally to the notes of Wolfgang given above, I may did not understand your question correctly.
To be precise, using a second variable for the velocity in the wave equation does *not* increase the
DoF's in space as long as the displacement and velocity variables lives in the same space, which is
at least for step-23 the case.
The computational afford is outlined by Wolfgang's post.
To treat the second order in time derivatives in an distributional sense directly, you may use
the (finite-difference) approach of the Newmark's schemes, they are stable or conditionally stable
regarding the choice of the Newmark parameters. They are working, but they are unflexible in
some sense of adaptivity and at most of linear-in-time approximation order. There is a great paper:
Bangerth, Geiger, Rannacher: "Adaptive Galerkin finite element methods for the wave equation"
given in Comput. Meth. Appl. Math. 10, 3--48 (2010)
which brings the affords of different time discretisations for second-order in time wave equations
together.
Additionally, for some higher-order in time variational time discretisations, there are some additional
benefits from using the first-order in time systems. Cf. my current research publications on
Using the first-order in time system, without block-elimination, gives you systems which are hardly
to precondition for iterative solvers; cf. esp. my thesis given by the link above,
whereas senseful-eliminated systems gives you the approach of Wolfgang (they are well studied
in the literature).
Fortunately, (and at least) low-order time discretisations can be solved by the approach given in
step-23. Using the reference Bangerth/Geiger/Rannacher, Crank-Nicolson, cG(1) and the Newmark
schemes can be linked together for special choices on the discretisation parameters and
integration of the right hand sides.
Best
Uwe