'iipaach: "men" (Tiipay), plural of 'iipa or 'iipach, "man"
hewak: two, are two
Can be a noun phrase "two men" in the context of a sentence (e.g. 'Iipaach hewakm 'ewuuw, "I saw two men"), or by itself can be a sentence meaning, "(the) men are two in number."