Question is...what have you tried so far? I would try reading the first 2 records, save the second record, read the next record, if not end of file then process saved record, save third record, read next record, if not end of file.....when end of file do not process last record read.
Or run through some utility e.g a sort and drop firat and last records that way and then process the resultant file. Which way you go is up to you/your shop standards etc.
The problem I have is that people can explain things quickly but I can only comprehend slowly.