Are you sure that you're required to process a two minute item? Do you mean, as in write it down/type it?According to David Allen, you should have processed an item bevore you do it (even in two minutes). And to proceed follows collecting. In my opinion it makes sense to split these steps and to respect the sequence.
I've always assumed that if I think, "Oh, yeah, I should take the chicken out to thaw," the two minute rule would tell me to go get the chicken and put it in the fridge, without writing anything down.