Yes it matters.usually they are marked top or something similar.
With the plugs out ground one plug turn till a piston is near top dead center snap the flywheel by hand through the tdc stroke should get a spark.
you'll have to test both wires to find the match.
On that small motor you should be able to rotate it back and forth through the tdc stroke.
Most manufacturers put a small band, marked with TOP, around the plug that fires the top cylinder...sometimes they get pulled off, I have found others by simply cleaning the dirty wires.
