Yes,
like physical walking, walking with God (RM 6:4, GL 5:16, EPH 4:1, 1THS 4:1) involves two steps. Another apt analogy is the act of breathing. The meaning of both analogies is simply communion or communication with God’s Holy Spirit.
The first step or inhale is listening to God (LGW), and the second step or exhale is responding to or cooperating with GW. God’s message for mankind is revealed partially by the world He has created but more fully by the Scriptures He has inspired. The crux of God’s Word is the Gospel of salvation (kerygma), while the secondary teachings (didache) consist of the manifold applications of the law of love (1JN 3:11).
The second step or main types of responses to God’s Word are prayer to God and good works unto others for God (cf. 1JN 4:20, EPH 2:10). The kerygmatic prayer that is necessary in order for a sinner be saved and walk with God is confession (1JN 1:9, PS 32:1-5). Prayer is simply talking to God. From the moment of repentance onward, whenever a Believer acknowledges to God his/her known sins of immoral attitudes and actions, God forgives all sins (1JN 1:9b). This means he/she is pleasing rather than grieving God or once again is Spirit-filled (walking in the Spirit) and has a right relationship with Christ Jesus (EPH 4:30, 5:10 & 18).