First we can knock out the axioms that $S$ is a partial order, which are standard:
- $\psi_1\equiv\forall v(v S v)$ (reflexivity)
- $\psi_2\equiv\forall v,w([vSw\wedge wSv]\rightarrow v=w)$ (anti-symmetry)
- $\psi_3\equiv\forall u,v,w([uSv\wedge vSw]\rightarrow uSw)$ (transitivity)
Now, to express that there are infinitely many maximal elements with respect to $S$, we can use a common trick. Recall that a theory $T$ can have infinitely many axioms. In particular, if we want to express "there are infinitely many elements satisfying property $P$", we can add infinitely many axioms to $T$, one for each $n\in\mathbb{N}$, each expressing "there are greater than $n$ elements satisfying property $P$", and this will suffice. So, consider the following $L$-sentence:
- $\phi_n\equiv\exists v_1,\dots,v_n\big[\left(\bigwedge_{i<j}v_i\neq v_j\right)\wedge\left(\bigwedge_{i=1}^n \forall w[ v_i S w\rightarrow v_i=w]\right)\big]$
$\phi_n$ states precisely that there are $n$ distinct elements, each maximal with respect to $S$. So, if $T$ contains all $\phi_n$ for every $n\in\mathbb{N}$, then any model of $T$ must have infinitely many maximal elements with respect to $S$. In particular, letting $T=\{\psi_1,\psi_2,\psi_3\}\cup\{\phi_n\}_{n\in\mathbb{N}}$ gives the desired theory.