<form runat="server">
<% #if DEBUG %>
<asp:TextBox ID="TextBox1" runat="server">You're in debug mode</asp:TextBox>
<% #else %>
<asp:TextBox ID="TextBox2" runat="server">Mmm... No, I think you're not in debug mode</asp:TextBox>
<% #endif %>
</form>
Note that you cannot assign the same ID for those text boxes.
Also note that DEBUG is true when it is set so in web.config:
<compilation debug="true">