The jobs must be created, or expected to be created within a reasonable time, by the removal-of-conditions stage, which is filed in the ninety days before the second anniversary of conditional residence. The business plan must show the timeline is realistic given restaurant ramp-up.
Plan backward from the I-829 window
Conditional permanent residence lasts two years, and the petition to remove conditions must be filed within the ninety-day period immediately before the second anniversary. At that stage the investor must show the capital was sustained at risk and the ten full-time jobs were created or will be created within a reasonable time. For a restaurant, the calendar runs from the investor petition's filing, through its adjudication and immigrant-visa processing, to admission as a conditional resident, and only then does the two-year clock start; the restaurant can and usually should be operating before that.
Hypothetical example: the restaurateur opens twelve months after the petition is filed, reaches seven full-time positions by opening and adds three more as covers grow. Her plan should show that trajectory with dates, and her payroll records should confirm it before the I-829 window. A restaurant that reaches ten jobs only in the busy season and drops below it in winter will struggle at that stage.