Depends on database implementation (none mainstream that I know of, except for an improbable bug), most of it doesn’t matter, it will find the best way to use the index, at least in the simplest cases like this. In more complex cases it may not occur the proper utilization of the index in the most naive Dbs. It is true that "order" in more complex cases is already a complicated concept to define.
This is not valid for any query, there are situations that the order will influence whether or not it can use the index to get performance.
Generally one should create the necessary indexes for the queries you use in the code and in fact be proven that there are gains. Remembering that creating an index incurs an extra cost, mainly of writing, but also affects reading by having more data to "mess up" the cache.
It is always worth the maximum that performance should be tested, much that is worth here is not worth there, in database this is more true because even the volume and distribution of the data affects whether it will have good result or not.
In case it would have the same results in question of performance and results of the data, the order in that case would not matter.
– Nakamura
In theory, it doesn’t matter. In practice, it depends on how the engine that processes SQL was done. It is expected that the two queries are equivalent. To be sure, just by reading the engine documentation used. SQL is not processed as text, it usually goes through a query Planner that tries to optimize in the best possible way, so obvious situations are usually equivalent.
– Bacco