AWS SQS Dead Letter Queues

Does anyone know of an elegant way of creating SQS queues that define a Dead Letter Queue (DLQ)?

Have a requirement to produce a number of SQS queues, some of which need to include a DLQ declaration. When using a map object and a for_each loop in the resource declaration, errors can occur with some of the SQS queues reporting that the required DLQ is not available. This occurs regardless of the ordering of the queue map object, i.e. DLQ queues listed before the normal queues. Is there a more elegant way of doing this rather than simply creating two map objects, i.e. the DLQ queues and the normal queues, and using two SQS resource declarations with normal queues using a depends_on the DLQ queues?

Just wondering if there is a trick or tip that I’m missing, given my limited knowledge of Terraform.