You can skip the first but not the second. You'll have an extra record to delete after importing.
What's the easiest way of doing it?
You might need to delete 2 first records if you don't want/can't use the first row for field names.
Go to First Record
(Delete record again if you have two unwanted records)
Hmmm, just had a thought, I can't see what is in those first two rows so I don't know if it's possible for your specific file, but it might be possible to set up a validation Rule that rejects the first or first two records of your import due to the value imported into one of the fields.
Example: Say column 1 of your text file has the text "xyz" and this maps to a number field in your table when you import.
You might select the "strict data type, Numeric only" validation option to then omit that row from your import.
Thank you Phil, I thought of Import-Go to first record-Delete Sequence, but this validation option seems way more better.