Player B always wins
You want to be in the position where it is the other players turn and there are 3 matches left
You can't lose becasue if the player takes one you take two and win, if the player takes two you take 1 and win.
In this case if Player A goes first and takes 1 then player B takes 2 and now it is player A turn with 3 left
If player A goes first and takes 2 then player B takes 1 and now it is player A turn with 3 left
No matter what Player A does at this point player B wins.