Do a few examples.
If $n = 1$ then $m\approx n$ means $m^2 - 1$ is a multiple of $3$. So such numbers are: $1$ (because $1^2 - 1 = 0$ is a multiple of $3$. $2$ (because $2^2 -1 =3$). $4,5,7...$.
The numbers that are not $\approx 1$ so far seem to be $3$ and $6$ (because $3^2 - 1=8$ and $6^2 - 1=35$ not multiples of three). However $6^2 - 3^2 = 27$ is a multiple of three.
So it seems like we have $\{1,2,4,5,7....\} = \{$ all non-multiples of $3\}$ are $\approx$ to each other and all $\{3,6,...\}=\{$ all multiples of $3\}$ are $\approx$ to each other.
Can we prove that.
1) If $n$ and $m$ are not multiples of $3$ then $n\approx m$. Can we prove that.
Proof: If $n$ and $m$ are not multiples of $3$ then they have a remainder when divided by $3$; either $1$ or $2$. So $n = 3k +\{1,2\}$ for some $k$ and either plus $1$ or $2$ and $m = 3j + \{1, 2\}$ for some $j$ and either pluse $1$ or $2$.
So $n^2 - m^2 = (3k + \{1,2\})^2 - (3j+\{1,2\})^2$
$ = 9k^2 + \{6,12\}k + \{1, 4\} - 9j^2-\{6,12\}j - \{1,4\}$
$= 9k^2 -9j^2 + \{6,12\}k -\{6,12\}j + \{0,-3,3,0\} $
$= 3[k^2 - 3j^2 +\{2,4\}k - \{2,4\}k + \{0,-1, 1\}]$ is a multiple of $3$.
So yes, if $m$ and $n$ are both not multiples of $3$ then $m \approx n$.
2) If $m,n$ are both multiples of $3$ then $m \approx n$. Can we prove that?
Proof: If $m = 3k$ and $n = 3j$ then $m^2 - n^2 = 9k^2 - 9j^2 = 3(3k^2 -3j^2)$ is a multiple of $3$ so $m \approx n$>
3) If $m$ is a multiple of $3$ and $n$ is not (or vice versa) then $m \not \approx n$. Can we prove that?
Pf: If $m =3k$ and $n = 3j + \{1,2\}$ then $m^2 - n^2=$
$9k^2 - 9j^2 -\{6,12\}j - {1,4}$ which is not a mutiple of $3$. So $m \not \approx n$.
.....
So $m \approx n$ if either $m,n$ are both multiples of $3$ or if $m,n$ are both not multiples of $3$.
Now.... we haven't actually proven that is an equivalence relationship.
1) Is it reflexive. Is $m\approx m$ always? Is $m,m$ both either multiples of $3$ or both not? Well, since $m$ is the same thing as itself that is obvious.
2) Is it symmetric? If $m\approx n$ does $n\approx m$? If $m,n$ are either both or both not multiples of $3$ will $n,m$ be either both or both not multiples of $3$? Well, since $m,n$ and $n,m$ are the same pair anything that is true of both of one pair is true of ... the same pair.
3) Is it transitive? If $m \approx n$ and $n\approx p$ does that mean $m \approx p$. Well, if $m,n$ are both the same sort of thing, and $n, p$ are both the same sort of thing, then $m$ is the same sort of thing that $n$ is, and $p$ is also the same sort of thing that $n$ is, then both $m$ and $p$ are the same sort of thing.
So $\approx$ is reflexive, transitive, and symmetric. So $\approx$ is an equivalence relation.
And to to partition all the natural elements into equivalence classes so that all the elements in each class are all the numbers that are equivalent to each other is:
$C_1 = \{1,2,4,5,7,8,10,.....\} = \{n\in \mathbb N| n$ is not a multiple of $3\}$. and $C_2 = \{13,6,9,...\} = \{n\in \mathbb N| n$ is a multiple of $ 3 \}$.