PLEAT TAPER guidance.

[Paul Henry]

On your measurement of 35" hip, half of that is 18"( always better slightly larger on the hips) so you can choose to have 10 pleats at 1.8" ( waist at 1.6"), 9 pleats at 2" (waist at 1.7"), I can't see how you could have 10 pleats at 2.1", but there are lots of way you can make a kilt and a 50/50 split isn't always used.
If you are new to kiltmaking , why not start with an X kilt, the instructions are here , and there are lots of people on here who have made it and will be able to answer your queries directly.

[Tartan Hiker]

I agree with Paul's suggestion. Making an X-Kilt will teach you the concept. All kilts have the same basic shape, if you will, the only difference being how you taper the upper bits to achieve said shape.