Is it possible to convert from 2D to 3D ?

I have captured car positions at different frames. Suppose car's(e.g.left side car which is coming towards us in the images) centroid at video frame1 is P(x1,y1) and Q(x2,y2) at video frame4.

Is it possible to represent P and Q points into 3D? so that i can calculate correct pixel distance d(PQ) and finally compute actual distance

Also is there any matlab fuction so that i can transform from 2D to 3D?

Note:u can assume that cctv is placed at 10 m from ground level . Thanks in advance