You need or a column with a timestamp, date column filled with sysdate as record is inserted:

SELECT e1.*
FROM emp e1
WHERE 2 > (
SELECT COUNT(*)
FROM emp e2
WHERE e2.timestamp > e1.timestamp);

Or a column based on a sequence, e.g. empno:

SELECT e1.*
FROM emp e1
WHERE 2 > (
SELECT COUNT(*)
FROM emp e2
WHERE e2.empno > e1.empno);