Doesn’t seem to work. I apologize about this as i’m not really familiar with PHP yet.
This is how I used your code:
<div class="row process-content">
<?php
$i = 0;
$count = count(get_field('processes')); // has total count of rows
while (have_rows('processes')) {
the_row();
if ($i<=2) { $i++; ?>
<div class="left-side">
<div class="item" data-item="<?php the_sub_field('step_number'); ?>">
<h5><?php the_sub_field('step_title'); ?></h5>
<p><?php the_sub_field('step_description'); ?></p>
</div> <!-- END .item -->
</div> <!-- END .left-side -->
<?php } else { ?>
<div class="right-side">
<div class="item" data-item="<?php the_sub_field('step_number'); ?>">
<h5><?php the_sub_field('step_title'); ?></h5>
<p><?php the_sub_field('step_description'); ?></p>
</div> <!-- END .item -->
</div> <!-- END .right-side -->
<?php } ?>
<?php } ?>
<div class="image-part"></div>
</div> <!-- END .process-content -->
