Op Amp balancing impedances
The purpose of this matching is to minimize DC offset due to bias current. If the op-amp has low bias current and the application is not sensitive to offset, you don't necessarily need to match the DC resistance. You can calculate the offset using the bias/leakage current figure from the op-amp datasheet.

In this case, if you want to change the impedance looking out of the U1 inverting terminal to 10k, it would be pretty easy. Just change R1 and R2 to 10k, and change C1 and C2 to 1nF. This will not change the corner frequency, but it will increase the input impedance on "in."

Since it is a DC phenomenon, the matching applies to the DC resistance only.