This code <?php if( $i > 2 ) : break; ?>
causes the wile loop to end execution which means that no other rows will be displayed. All of your display will need to be inside the loop.
$i = 0;
$count = count(get_field('processes')); // has total count of rows
while (have_rows('processes')) {
the_row();
if ($i<=2) {
$i++;
echo 'first 2 rows<br />';
} else {
echo 'after first 2 rows<br />';
}
}