You can sort multiple variables together, e.g.
<sort $var1 $var2>
<SQL ROW "select PUBLISHERID, count(*) N from RECORDS group by PUBLISHERID">
<SQL "select PUBLISHERNAME from PUBLISHERS where PUBLISHERID = $PUBLISHERID">
<$NAMES=$NAMES $PUBLISHERNAME>
<$COUNTS=$COUNTS $N>
</SQL>
</SQL>
<sort $NAMES $COUNTS>
<sort $var1 $var2>
<SQL ROW "select PUBLISHERID, count(*) N from RECORDS group by PUBLISHERID">
<SQL "select PUBLISHERNAME from PUBLISHERS where PUBLISHERID = $PUBLISHERID">
<$NAMES=$NAMES $PUBLISHERNAME>
<$COUNTS=$COUNTS $N>
</SQL>
</SQL>
<sort $NAMES $COUNTS>