If you blow across a Coke bottle, you can make the air inside resonate (make that booooooh sound). Enlarge that small chamber to the size of your home theatre and the air in the room will still resonate (of course at different frequencies than the Coke bottle). Resonances are also known as standing waves or room modes.
For your 26-foot long room, the first 4 length modes will be at 22Hz, 43Hz, 65Hz and 87Hz. Those are the frequencies that will have loud peaks and quiet nulls along the length of your room.
The graph below shows how man feet from the front wall each of the nulls are. Each colour represents a different modal frequency.
Low frequency peaks aren't much of a problem because EQ can pull those down. By comparison, there's not enough amplifier power in the world to boost your way out of a null. Boosting a cancellation frequency (making it louder) just makes the cancellation worse (null gets deeper).
So best thing to do is avoid sitting in nulls. If you look at the graph above, you'll notice that nulls fall at even divisions (half, quarters, sixths, eighths) of room length, which means you should place the listeners' ears at odd divisions (thirds, fifths) of room length.
For example, if you line up your two rows so that the listeners' ears are at 3/5ths and 4/5ths of room length, then every seat will enjoy smoother frequency response (neither row will be at a location of a null or peak). Plus, you get a good 5 feet between rows.
Fixing acoustical problems with placement means you rely less on treatment and equalization. Best part: it's free (doesn't cost anything to move seating or subwoofers).