The way I lace wheels, it doesn’t matter:
First spoke is an “in” – spoke head is on the outside. It then goes to the first hole anticlockwise from the valve hole.
Second spoke is also an “in” – goes from the first hole anticlockwise on the hub, on the other side. It goes to the next hole anticlockwise on the rim.
Going anticlockwise, miss a hole on the hub, add a spoke, miss two holes on the rim, attach spoke. Do similar with the other side. Go all the way around the wheel. Now all your “in” spokes are in place.
Twist the rim clockwise with respect to the hub – the spoke nearest the valve hole should now be angled away from the hole.
Start on the “out” spokes – doesn’t matter which ones, I alternate sides as I go around. Thread through, loop under the last spoke, connect to rim at the only available hole.
Done.