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The correct NFHS mechanic is to switch hands when starting a new count. There was a POE about this back in 2004-05.
1D. Counting mechanics. Emphasis should be placed on the official to begin a visible count when the six-foot distance is established. The official must switch arms when going directly from one counting situation to another.
As for the rule on closely guarded, others have already correctly written that it only applies while a player is holding or dribbling the ball in the frontcourt. In both situations supplied the player is doing neither once the opponent bats the ball into the air. So the count must cease.
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