"she stated that: "In Jan 2023, I made a 6k contribution/conversion for tax year 2022 and Dec 2023 I also made a 6.5k contribution/conversion for tax year 2023, which is why the [2023] 1099-R form shows 12.5k." So it turns out there was no delay after all!!"

So, is there where we are:

She had no Trad IRA, SIMPLE IRA or SEP IRA. She made a nondeductible contribution into a new Trad IRA account in Jan 2023 for tax year 2022 and immediately converted all of it to Roth.

And later that year:

She had no Trad IRA, SIMPLE IRA or SEP IRA. She made a nondeductible contribution into a new Trad IRA account in Dec 2023 for tax year 2023 and immediately converted all of it to Roth.

Yes, then each transaction is a Backdoor Conversion. Again, "across years" is meaningless and inapplicable to anything we've covered. There are Roth considerations where that applies. Not getting into the Roth, but afterwards.