How is washing the hands in Wudu calculated: Does washing from the fingertips to the elbow and then returning from the elbow to the fingertips count as two washes or one wash?

Among the obligatory acts of ablution (wudu') is washing the hands from the fingertips to the elbows once, and it is recommended to do so three times. Washing once means that water reaches all parts of the hand, and applying water a second time counts as a second wash.