RewriteEngine On
RewriteCond %{REQUEST_FILENAME} !-f [NC]
RewriteCond %{REQUEST_FILENAME} !-d [NC]
RewriteRule ^(.+)/(.+)/ /index.php?act=$1&var=$2 [L,QSA]
RewriteRule ^/(.*)/(%23)?(.*) /index.php?act=$1&var=$2$3