As far as the US codes go, it doesn't matter how you distribute the receptacles on the two circuits. Many people will alternate them but frankly it's technically legal to put one duplex receptacle on one circuit and al the others on another.

Note it's not just the countertop receptacles that go on the small appliance circuits, all the receptacles (with slight exception) need to go on these.

I'd just alternate them unless there is a place that has an obvious place you'd put a high demand unit such as a microwave or some other sort of cooking device and then I'd put perhaps an additional circiut there.