Thanks for the link with the correct explanation:

Particularly, the two-way handshake presents potential problems when the ACK message from the server delays too much. Thus, if a connection timeout occurs, the client sends another SYN message with a new sequence number (Z, for example) to the server. However, if the server previously sent an ACK (which is delayed), it’ll discard this new SYN message. The client, in turn, receives the delayed ACK and assumes that it refers to the last sent SYN message. Here’s where the error happens: the client will send messages with the sequence number Z, while the server expects messages following the sequence number X.