I don't think it matters either way. If you water change first, just add enough ammonia after the change to give the A-bacs something to munch on. (There really isn't a need to be stingy about your ammonia, other than to regulate the nitrite levels. Ammonia is cheap, and I'm sure you have
way more than you will need for your cycle.)
I did a big water change when my ammonia was about 0.25ppm, and when I refilled my tank, the level was still 0.25ppm (that's the level of ammonia in my tap). I didn't dose it then, however because the water change dropped my nitrites to 0.50ppm, and I wanted to wait 12 hours to see if the nitrites were being processed by any N-bacs. They both hit zero by the next morning, so I redosed it then to 2ppm. (I was fortunate though, that 12 hours later, my ammonia was 0.25ppm, and my nitrite was 2ppm.

I was getting somewhere!) Then by the next morning both ammonia and nitrite hit zero and I upped my dose to 3ppm. By the 12 hour mark, my ammonia and nitrite BOTH hit zero. I waited until morning and redosed the ammonia to 4ppm. The ammonia and nitrite didn't quite hit zero in 12 hours, but did by 14.5 hours. I've redosed to 4ppm again this morning, and hope that they will hit zeros by tonight. If so, I am going to up the dose to 5ppm until that goes every 12 hours. After that, I'm not sure what my next step will be... A qualifying week will happen, of course, but something tells me the addition of fish is going to be delayed a few months until my summer travels are finished.