  We investigate the influence of non equilibrium thermodynamics on
cosmological structure formation. In this paper, we consider the collapse of
planar perturbations usually called "Zel'dovich pancakes". We have developed
for that purpose a new two fluids (gas and dark matter) hydrodynamical code,
with three different thermodynamical species: electrons, ions and neutral
particles (T_e\ne T_i \ne T_n). We describe in details the complex structure of
accretion shock waves. We include several relevant processes for a low density,
high temperature, collisional plasma such as non-equilibrium chemical
reactions, cooling, shock heating, thermal energy equipartition between
electrons, ions and neutral particles and electronic conduction. We find two
different regions in the pancake structure: a thermal precursor ahead of the
compression front and an equipartition wave after the compression front where
electrons and ions temperatures differ significantly. This complex structure
may have two interesting consequences: pre-heating of unshocked regions in the
vicinity of massive X-ray clusters and ions and electrons temperatures
differences in the outer regions of X-rays clusters.
