How do I write my SQL Code in MS Access SQL?

Stackoverflow is not intended to be a code writing service but since you did make attempt with SQL and I was the one who brought up VBA and I was intrigued by the challenge, here is something to give you a start. First, build a 'temp' table - table is permanent but records are temporary - that has same fields as Records table except ID field is not an autonumber, just a number type. Call it RecordsSelected and make sure fields in both tables are in same order in design. Then, build three query objects.

CntRevs:

SELECT [Date], Status, BoxType, Material, Rack, EmployeeNr, Transaction, 
Count(ID) AS CntRev, Val(Mid([Transaction],2)) AS Forward
FROM Records
WHERE (((Records.Transaction)>100))
GROUP BY [Date], Status, BoxType, Material, Rack, EmployeeNr, Transaction, Val(Mid([Transaction],2));

Query1:

SELECT Records.*
FROM Records 
LEFT JOIN (SELECT Records.* FROM Records 
           WHERE (((Records.Transaction)>100))) AS Reverses 
ON (Records.Date = Reverses.Date) 
AND (Records.Status = Reverses.Status) 
AND (Records.BoxType = Reverses.BoxType) 
AND (Records.Material = Reverses.Material) 
AND (Records.Rack = Reverses.Rack) 
AND (Records.EmployeeNr = Reverses.EmployeeNr)
WHERE (((Reverses.Transaction) Is Null));

Query2:

SELECT Records.*, Forward
FROM CntRevs 
INNER JOIN Records ON (CntRevs.EmployeeNr = Records.EmployeeNr) 
AND (CntRevs.Rack = Records.Rack) 
AND (CntRevs.Material = Records.Material) 
AND (CntRevs.BoxType = Records.BoxType) 
AND (CntRevs.Status = Records.Status) 
AND (CntRevs.Date = Records.Date)
AND (CntRevs.Forward = Records.Transaction);

Code in a general module. The result is 3 records identified in your desired output are written to temp table.

Sub Test()
Dim rs1 As DAO.Recordset, rs2 As DAO.Recordset, rs3 As DAO.Recordset, db As DAO.Database
Dim x As Integer
Set db = CurrentDb
db.Execute "DELETE FROM RecordsSelected"
db.Execute "INSERT INTO RecordsSelected SELECT * FROM Query1"
Set rs1 = db.OpenRecordset("SELECT * FROM CntRevs")
Set rs3 = db.OpenRecordset("SELECT * FROM RecordsSelected")
Do While Not rs1.EOF
    Set rs2 = db.OpenRecordset("SELECT * FROM Query2 WHERE Transaction = " & rs1!Forward & " ORDER BY ID DESC")
    If Not rs2.EOF Then
        rs2.MoveLast
        rs2.MoveFirst
        If rs2.recordCount > rs1!CntRev Then
            For x = 1 To rs2.recordCount - rs1!CntRev
                With rs3
                .AddNew
                !ID = rs2!ID
                !Date = rs2!Date
                !Time = rs2!Time
                !Status = rs2!Status
                !BoxType = rs2!BoxType
                !Material = rs2!Material
                !Rack = rs2!Rack
                !EmployeeNr = rs2!EmployeeNr
                !Transaction = rs2!Transaction
                .Update
                End With
                rs2.MoveNext
            Next
        End If
    End If
    rs1.MoveNext
Loop
End Sub