Start nuts by hand, run them down with the impact to the first ugga-dugga and stop, then do them to full tq with a tq wrench, going through the pattern twice. When I restart the star pattern for the second go-around, the first couple from the first go around will usually turn 10-15 degrees but the later ones usually don't turn. Once that's done, I don't think about it at all until they need to come off again.
I used to just use the impact but after rotating the tires on my dad's sierra, he got a flat tire and wasn't able to get the nuts off with a hand wrench. Got ripped for that and told not to go so tight. Well the next time I only gave them maybe a second of ugga-duggas, and after a while he had a wheel come loose going down the road. Ripped again. (In my defense I was in high school at the time, learned a lot since then.)
I keep a breaker bar in the tool box so I think if I favored on the high end of the ugga-dugga scale I would be fine as I can always get them off with the breaker, but for the sake of consistency I just figure using a tq wrench isn't that hard, we have a nice one so I just use it and don't have to worry. No need to recheck when it's done correctly the first time.