If I were to do this in my game, I would do it through events as well. Note that there are probably easier or more efficient ways to do it, this is just the way I'd personally do it.
If there is a stairway leading up to the bridge and is a 1x1 square, I'd have an event there that triggered with a hero touch. I'd have an event below it that requires the switch named BRIDGE to be set to ON before it could trigger.
When you'd step on the top tile, it'd trigger the switch BRIDGE ON. As a second page for this top event, it'd have no commands, and be accessed when the switch BRIDGE is ON. The bottom event would switch over to Hero Touch, and when you step on it, it would turn the switch BRIDGE to OFF. That way, if you were to step on the top tile and immediately turn around, it would still turn the switch back off.
When the switch BRIDGE is ON, I'd have a "bridge" made from the tileset crossing the gap I created set to Below Character on priority. When the switch BRIDGE is OFF, I'd have it set to Above Character and have THROUGH checkmarked. That way, when you pass down the stairs, the switch would be back off, and the bridge would be above you. When you went up the stairs, the switch would be ON, and the bridge would be on the same level as the player, allowing you to walk on it.
That sounds incredibly complicated.
*Edit*
I just tried it, and it worked exactly the way you said you wanted it to. This is done on
RPG Maker VX Ace.
Here is a screenshot of what it looks like:
To be a little more thorough, I'll show you what each event page looks like.
As seen in the screenshot, the bottom events on the stairs should look like this:
The top events should look like this:
The bridge events should look like this:
To make the two ends of the bridge unpassable when you're underneath it, just put two blank events on the ends of the bridge, and have them set up like this:
If you set your events up exactly like I did, you'll be able to walk up the stairs on EITHER side, walk across the bridge, walk down the stairs, and walk under the bridge. And repeat.
Here is a quick map I threw together to show what it looks like in-game. And like I said, this fully works and is done on RPG Maker VX Ace.