When the cam gear is aligned to the marking, it marks the TDC of Piston #1 & #4, turn the cam gear by 180 degrees you will get TDC for pistons #2 & #3.
You only adjust the tappet when the rocker arm rollers are NOT being pushed by the cam lobes. This happens when the valves are close. So you only adjust the tappet for those valves that are completely closed.
If all valves are close at TDC - end of compression stroke.
If only intake valves are close at BDC - end of power stroke.
If only exhaust valves are close at BDC - end of intake stroke.
If no valves are close at TDC - end of exhaust stroke.
Step 1) Adjusting the first 6 valves
When you align the cam gear to the marking, you will get:
cyl. #1: end of compression stroke - all valves close (adjust all)
cyl. #2: end of power stroke - intake valve close (adjust intake only)
cyl. #3: end of intake stroke - exhaust valve close (adjust exhaust only)
cyl. #4: end of exhaust stroke - all valves open (do not adjust)
Step 2) Adjusting the next 6 valves
Then you turn the cam 360 degrees (after 2 strokes), you will get.
cyl. #1: end of exhaust stroke - all valves open (do not adjust)
cyl. #2: end of intake stroke - exhaust valve close (adjust exhaust only)
cyl. #3: end of power stroke - intake valve close (adjust intake only)
cyl. #4: end of compression stroke - all valves close (adjust all)
When aligned to the cam marking (without checking the crank marking), cylinder #1 can be either in the end of compression (all valve close) or end of exhaust (all valve open), so you may start with either steps first.
You'll realize that tappet adjustment is always done with piston #1 in the TDC, so that you can do all 6 closing valves at the same time.