not two at-bats, because the first never officially ended. (an at-bat must end in an out, hit, fielder's choice, error, etc.) the runner makes the final out of the inning, not the batter; therefore, the batter comes to the plate to lead off the next inning with a clean count.
as per the rules of the balk:
Rule 8.05 wrote:If there is a runner, or runners, it is a balk when_ (a) The pitcher, while touching his plate, makes any motion naturally associated with his pitch and fails to make such delivery; If a left-handed or right-handed pitcher swings his free foot past the back edge of the pitcher's rubber, he is required to pitch to the batter except to throw to second base on a pick off play. (b) The pitcher, while touching his plate, feints a throw to first base and fails to complete the throw; (c) The pitcher, while touching his plate, fails to step directly toward a base before throwing to that base; Requires the pitcher, while touching his plate, to step directly toward a base before throwing to that base. If a pitcher turns or spins off of his free foot without actually stepping or if he turns his body and throws before stepping, it is a balk. A pitcher is to step directly toward a base before throwing to that base but does not require him to throw (except to first base only) because he steps. It is possible, with runners on first and third, for the pitcher to step toward third and not throw, merely to bluff the runner back to third; then seeing the runner on first start for second, turn and step toward and throw to first base. This is legal. However, if, with runners on first and third, the pitcher, while in contact with the rubber, steps toward third and then immediately and in practically the same motion "wheels" and throws to first base, it is obviously an attempt to deceive the runner at first base, and in such a move it is practically impossible to step directly toward first base before the throw to first base, and such a move shall be called a balk. Of course, if the pitcher steps off the rubber and then makes such a move, it is not a balk. (d) The pitcher, while touching his plate, throws, or feints a throw to an unoccupied base, except for the purpose of making a play; (e) The pitcher makes an illegal pitch; A quick pitch is an illegal pitch. Umpires will judge a quick pitch as one delivered before the batter is reasonably set in the batter's box. With runners on base the penalty is a balk; with no runners on base, it is a ball. The quick pitch is dangerous and should not be permitted. (f) The pitcher delivers the ball to the batter while he is not facing the batter; (g) The pitcher makes any motion naturally associated with his pitch while he is not touching the pitcher's plate; (h) The pitcher unnecessarily delays the game; (i) The pitcher, without having the ball, stands on or astride the pitcher's plate or while off the plate, he feints a pitch; (j) The pitcher, after coming to a legal pitching position, removes one hand from the ball other than in an actual pitch, or in throwing to a base; (k) The pitcher, while touching his plate, accidentally or intentionally drops the ball; (l) The pitcher, while giving an intentional base on balls, pitches when the catcher is not in the catcher's box; (m)The pitcher delivers the pitch from Set Position without coming to a stop. PENALTY: The ball is dead, and each runner shall advance one base without liability to be put out, unless the batter reaches first on a hit, an error, a base on balls, a hit batter, or otherwise, and all other runners advance at least one base, in which case the play proceeds without reference to the balk. APPROVED RULING: In cases where a pitcher balks and throws wild, either to a base or to home plate, a runner or runners may advance beyond the base to which he is entitled at his own risk. APPROVED RULING: A runner who misses the first base to which he is advancing and who is called out on appeal shall be considered as having advanced one base for the purpose of this rule. Umpires should bear in mind that the purpose of the balk rule is to prevent the pitcher from deliberately deceiving the base runner. If there is doubt in the umpire's mind, the "intent" of the pitcher should govern. However, certain specifics should be borne in mind: (a) Straddling the pitcher's rubber without the ball is to be interpreted as intent to deceive and ruled a balk. (b) With a runner on first base the pitcher may make a complete turn, without hesitating toward first, and throw to second. This is not to be interpreted as throwing to an unoccupied base.
the ball is dead. no pitch unless the batter advances to first on the balk delivery. this is really no different than a batter calling time and a pitcher delivering the ball to the plate anyway. that does not count as a pitch either.