How to recover Apple account login when 2-step authentication without Apple device?
On setting up two-step verification, a recovery key is provided. This recovery key helps you regain access to your account.

If you have lost both your trusted devices and your recovery key to an account secured with two-step verification, you are unable to regain access to the account.


  If you've permanently lost any two of these items, you can't sign in or regain access to your account. You'll need to create a new Apple ID.


https://support.apple.com/kb/HT202649

Unlike two-step verification, two-factor-authentication does have a separate account recovery process, but this is only possible for accounts migrated to or otherwise protected with two-factor authentication instead of two-step verification.