HaRav on erev Shabbat we hold one bread on top of the other with the bottom one closer to you and cut the bottom one first? Same order on Shabbat day or different? Thank you

Different. The reason is because we start cutting the bottom one and if so the top is closer to us and the rule is אין מעבירין על המצוות.
And by bringing the bottom closer you can fulfills that as well