top command on Mac OS X is not in CPU order. It displays in pid descending order.
To change order, you can start top like
$ top -o cpu
or
$ top -o -cpu
or after starting top, enter 'o' > 'cpu' (or '-cpu') and enter Return key.
A '+' can be prefixed to the key name to specify ascending order.
See `man top` for other supported keys.