You should use jelly beans, raisins, or other small snacks. Give each child two small bags of the snack food. When they get back to their desk, explain how to line them up in equal groups to determine if the numbers are equal or not equal. Explain greater than and less than and demonstrate with the snack food.
At the end, let the children eat the snack food to make one side greater than, then one side less than, then both sides equal.