Plainsoul....
If you are talking about a flight where you operate a ETOPS segment, then fly within 60 minutes of an airport, then fly ETOPS again. (For the sake of discussion, over the pacific crossing Hawaii) then i would say that EACH ETOPS segment must be treated individually, the rules that apply to the first segment will also apply to the second and subsequent segments.
Suggest you google for FAA AC120-42A, or the Boeing ETOPS Guide from myboeingfleet.com
Mutt.