My gauge is off by half a stitch but I really want to knit two at a time and I don’t have US 1 circulars. So, I am casting on 28 sts.

Instead of counting stitches row by row, I like to “read” my knitting see where I’m at. So, generally speaking:

Row 1. Knit all, turn.
Row 2: GSR, Purl to end, turn.
Row 3: GSR, K to double stitch (the GSR from the previous row), turn.
Row 4: GSR, P to double stitch, turn.
Row 5: GSR, K to double stitch, turn.

Continue as established until you have 13 sts between the GSRs. Next row:
Row 16: GSR, P 13, turn. First half of toe done.

For the second half:
Row 1: Knit up to the double stitch. Knit strands of double stitch together. Knit strands of second double stitch together. Turn.
Row 2: GSR. Purl to double stitch. Purl strands of double st together, purl strands of second double st together. Turn.

Continue as established until you only have one double stitch left at the end of your row; which is:
Row 15: GSR, K 26, K the two strands of the last “double” st together, turn work.

Row 16: Slip first st, P 26, P the two strands of the last “double” st together as one.