Wash Sale Rule

I'm confused how to apply the wash sale rule in this scenario:

Lets' say my portfolio is
20 ACME bought at $90
10 ACME bought at $110

I want to sell 10 ACME now at $100, which means no net gain/loss if I choose 5 at 90 and 50 at 110.

And a week later I buy 10 ACME at $90.

Does that mean the 10 ACME sold are considered separately and 5 of the new ACME have a cost basis at $100 (adding the $10 loss from the $110) and I actually have $50 gains on the sale?
If this is the case, would it be better to sell 10 of the $110 cost basis shares to make sure I don't have to pay taxes?

Or does selling those lots in one transaction “neutralize” the sale?