no it doesn't count if they are friends.
I think that depends on if he means they were friends with each other or if he was friends with the both of them. If they were friends with each other then I'd say it counts as 1 pay-it-forward, not 2.
I ALWAYS give random people change (up to a dollar bill, no lie) at gas stations if they ask. Same with Newports. Matter of fact, if someone asks me for a jack I'm much more likely to give them two than anything else. Nothing big but hey, it's the thought that counts.
I remember a couple months back I was going into the Dash-In and there were two dudes, looked around 18, asking everybody that walked in (who happened to be black) for a little change to get something to eat-- anything, nickels, dimes, didn't matter. It was pretty obvious they needed a blunt. Me, the only white guy, walked by and they didn't say word fucking one to me, right, so I went in the store and got in line. I asked the dude in front of me if the guys outside were asking for money, was told that they were and I walked out the line and gave the fools a buck. Surprised the shit out of 'em, all I said was "Here ya go, man, be safe" and walked right back in the store. Felt pretty good, but it was more of a "Fuck you for not even bothering to ask the one person willing to help you out, punk"-kind of thing than anything else.
But yeah, the movie was pretty cool. It was no 6th Sense, though, that's for sure.