Do they need to have 2 step resurfacing?

 

I am fairly certain that the flywheels on the 1.8 are stepped and 1.6 flywheels are not

 

Correct.

But if you are talking about a step in the mating surface, it is too worn.

The posts that hold the PP are above the mating surface on the 1.8. The flywheel is relatively flat with the clutch surface at the top on a 1.6.

If the flywheel doesn't have a groove or grooves worn in it, just sand it to take off the glazing and any other **** deposited on it.