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=INDEX($B$4:$L$4,ABS(MOD(LARGE($B$3:$L$3/1%%+COLUMN($A:$K)*-1^MOD(ROW(A1),2),COLUMN(A$1)),100*-1^MOD(ROW(A1),2))))

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Option Explicit
Sub TEST()
Dim Brr, Z, j%
Set Z = CreateObject("Scripting.Dictionary")
Brr = Range([B3], Cells(4, Columns.Count).End(xlToLeft))
For j = 1 To UBound(Brr, 2)
   Z(Val(Brr(1, j)) - 10 ^ -3 * j) = Brr(2, j)
   Z(-Val(Brr(1, j)) - 10 ^ -3 * j) = Brr(2, j)
Next
For j = 1 To UBound(Brr, 2)
   Brr(1, j) = Z(Application.Large(Z.Keys, j))
   Brr(2, j) = Z(Application.Small(Z.Keys, j))
Next
[D13].Resize(2, UBound(Brr, 2)) = Brr
End Sub
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=INDEX($B$4:$L$4,MOD(-LARGE($B$3:$L$3/1%%-COLUMN($A:$K),COLUMN(A$1)),100))

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=INDEX($B$4:$L$4,MOD(LARGE($B$3:$L$3/1%%+COLUMN($A:$K),COLUMN(A$1)),100))

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