AndrusT --

There is no "best way."

The code does not require that the number of recepts be balanced. It requires that the load be balanced.

You can do the first as an electrictian.

Only the user can do the second.

My kitchen by chance has outlets on one wall on one circuit and those on the second wall on another circuit.

One of those walls serves a microwave, and tiny appliances. The other wall serves an electric fry pan and tiny appliances.

As I say this is by chance not by design. (Of course, if I had a lot of nusance CB trips I would relocate the appliances.)

Perhaps the "best way" is to provide a plan that will allow moving large loads from ciruit to ciruit to balance the load. This might be accomplished by interleving repects on different CBs.