There is no single answer to this question.
First of all, you have not stated a specific programming language, in which case the question can go to programming languages in general.
Some programming languages will short circuit the evaluation, i.e. not evaluate conditionB if conditionA is false. In those language there is definitely a difference. Visual Basic 6 for example did not have a short circuit AND operator. VB.NET has introduced one, the 'AndAlso' operator, but the 'And' operator still does not short circuit the evaluation.
However most programming languages would short circuit the evaluation. In that case, the two forms would probably compile to the same code if compiler optimization has been turned on. But that depends on the compiler and optimizer of the compiler.
If compilation optimization has been turned off, I'm guessing that most compilers would not generate the same code for the two forms, as the debugger would need to differentiate between the two separate lines of code.
But as already mentioned, the performance difference of the two forms is unmeasurable, so it is a lot more important that the code communicates its intend than the performance.