Aramano

$data = ['row1', 'row2', 'row3', 'row4', 'row5'];
$countToDelete = 3;

$i = 0;
foreach ($data as $index => $value) {
	unset($data[$index]);

	if ($i >= $countToDelete - 1) {
		break;
	}
	$i++;
}

var_dump($data);
/*
array(2) {
  [3]=>
  string(4) "row4"
  [4]=>
  string(4) "row5"
}
*/

$data = ['row1', 'row2', 'row3', 'row4', 'row5'];
$countToDelete = 3;

$filtered = array_filter($data, function ($value) use (&$countToDelete) {
	return $countToDelete-- <= 0;
});

var_dump($filtered);
/*
array(2) {
  [3]=>
  string(4) "row4"
  [4]=>
  string(4) "row5"
}
*/