Knitting Socks on 2 Circular Needles Help

Hi there. I have a question about knitting the heel flap on socks with two circular needles (first time knitting socks). I’ve finished the cuff and heel and now need to do the heel but I’m confused as to what needle set to use and how many stitches to knit. Here is the pattern I’m using.

Could someone help me figure out if I knit from the front or back needle and if I do the slightly modified garter stitch on all 32 stitches? I’ve read a lot of places to divide the instep stitches among two needles, does that still need to be done on two circular needles? Please help I’m so confused!

Welcome to KnittingHelp!
This pattern, written for 2 circular needles, asks you to work the heel over half the sts (32sts). Up to this point the sts on each needle are equivalent so you can use needle one, after the end of round marker to knit the heel.
Just continue with the pattern as written. You won’t have to divide the instep sts yet. Later you’ll follow directions for working the instep and heel sts on the same two circulars.