Correct VMQ configuration

Hi gentlemen

I need some confirmation if my statement is correct:

Host:  2 sockets, 16 cores each, HT enabled.

The host team 10Gbp x2 for VM network and the teaming mode is Switch independent and Hyperv port algorithm.  So, this is sum-of-queues should be configured.

What is the correct VMQ configuration?  Based on MS technet, sumpof-queues should be non-overlapping for minimal overlapping.  

So if I configure:

The first NIC should be:   base processor =2, maxprocessor= 12

Second NIC should be:  base processor = 10, maxprocessor= 16

Is this recommended?  Else please suggest.