1)
plant + water + acid
base the acid water
NP the base + extract NP + evap

or
2)
plant + base
base + np
Extract NP + evap

?

Is this acid/base necessary as step one portrarys?

There are COUNTLESS number of threads about this already, look in this forum or even google ! If you look at one of the older DMT threads i points out which ONE i prefer.