Well I'm sorry but I can't acces the conf files anymore...
But It was something like (It's for Postfix not Sendmail OK?!):
##########################
In /etc/postfix/main.cf
##########################
...
allow_percent_hack = yes
...
##########################
and in each home directory of your users (on the "master server") you have to put a .forward file wich look like this (let's say the user is toto, the domain titi.fr and the ip of your second server is 1.2.3.4):
##########################
in $HOME/.forward
##########################
toto%titi.fr@1.2.3.4
...
##########################
If I remember well this work (should work with sendmail using a similar syntax if only sendmail accept % notation)!
Check your mail.log
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