Try below code hope its help:

InkWell(
        onTap: () {
          print("You have tapped InkWell");
          GestureDetector(
            onTap: () {
              print("You have tapped GestureDetector");
            },
            behavior: HitTestBehavior.translucent,
          ).onTap?.call();
        },
        child: Icon(Icons.close),
      ),

I have try using HitTestBehavior, Read more about GestureTapCallback

When you nest InkWell widgets, the inner InkWell typically captures the tap gesture. This means that the outer InkWell might not receive the tap event if the inner one is absorbing it.
So use GestureDetector with InkWell. Replace your first Inkwell with GestureDetector

GestureDetector(
   onTap:()=>print("1st click"),
   child:Container(
         child:Inkwell(
         onTap:()=>print("2nd click");
         child:Icon(Icons.close) 
        )
    )
)

I have tried with IgnorePointer, check if it helps you

     InkWell(
          onTap: () {
            print('Outer InkWell tapped');
          },
          child: Container(
            color: Colors.blue,
            child: Stack(
              children: [
                InkWell(
                  onTap: () {
                    print('Inner InkWell tapped');
                  },
                  child: Container(
                    color: Colors.red,
                    padding: EdgeInsets.all(20),
                    child: Text('Tap Me'),
                  ),
                ),
                IgnorePointer(
                  ignoring: true,
                  child: Container(
                    color: Colors.transparent,
                    child: Center(
                      child: Text('Another layer'),
                    ),
                  ),
                ),
              ],
            ),
          ),
        ),

Use GestureDetector and set behavior to HitTestBehavior.translucent to allow the tap to be passed to the child.

GestureDetector(
  onTap: () => print("1st inkwell"),
  behavior: HitTestBehavior.translucent,
  child: InkWell(
    onTap: () => print("2nd inkwell"),
    child: Icon(Icons.close),
  ),
)