Saying goalie and one defender can lead to misunderstanding. It’s two players from the defending team. Any two players.

What matters is where the receiving player is, not where the play starts.

I don’t see the problem with the rule. It is made to prevent cherry picking. If a team were ever to try and pull an offside trap by letting the keeper go forward you would easily beat it by hoofing the ball forward as long as the forwards hugged the halfway line.