Hi there,
Granted it's been about 7 years since my second round of accutane, but I hope my experience will give you some insight.

Second time around was about 2 years after the first course, after I started breaking out again.

I did not have a bad initial breakout that I recall, but I was also on ortho tri cyclen, so maybe that helped.

I did not get extremely dry skin during the second round for some reason, even though the dose was the same. The first time, the backs of my hands would crack and bleed and my lips were horrendously chapped. Second time, I had to use lip balm and moisturizer daily, but I didn't have to reapply all day and I never really noticed the dry skin. I just used preventative measures to keep it at bay. (The time of year may have had a little to do with this as well. First round was started in early January and it was a freezing cold winter. Indoor heat, wind, etc, probably made the dryness worse. Second round was started in September).

I cleared up much faster during round two, saw results very, very quickly.