You cannot really increase the impedance of the headphones for the purpose of improving electrical damping, other than by getting a different model (or higher impedance drivers, if possible). Regardless of the above interpretations, adding serial resistance anywhere (in the amplifier, the cable, or the voice coil) while keeping the headphone otherwise unchanged reduces the electrical damping effect. For lower resistance/more damping you need one of the following:
- a better amplifier with low output impedance
- a transformer (not practical, and can affect the sound quality)
- the above mentioned type of adapter with parallel resistors; this is not ideal either, as the impedance still remains relatively high, and it wastes power