You ask:

"Did the Division Girard - form two lines of battalions, the second line about 300 paces behind the first line?"

I think we have it somewhere stated that the 40th. line were positioned on the left of Girard`s division (although I can`t remember exactly where that is from right now!). As the the 40th. is the second of the first brigade`s two regiments, we can assume that they probably were in two lines. But, as you suggest in columns at deployment intervals, the regiments of the first division in two lines of battle; with the 64th and 88th forming up (right to left respectively) behind the first brigade.
The distinction as I see it, is that the second division is not in any battle array at all; but initially has the battalions in its regiments one behind the other.

Mike.