JSFiddle - React, Tailwind, and code Playground

HTML

<ul id="list">
    <li><a href="~">Boots</a></li>
    <li><a href="~">Eyewear</a></li>
    <li><a href="~">Gloves</a></li>
    <li><a href="~">Heated Gear</a></li>
    <li><a href="~">Helmet Accessories</a></li>
    <li><a href="~">Helmets</a></li>
    <li><a href="~">Jackets</a></li>
    <li><a href="~">Mechanic's Wear</a></li>
    <li><a href="~">Pants</a></li>
    <li><a href="~">Protection</a></li>
    <li><a href="~">Rainwear</a></li>
    <li><a href="~">Random Apparel</a></li>
    <li><a href="~">Riding Suits</a></li>
    <li><a href="~">Riding Underwear</a></li>
    <li><a href="~">Socks</a></li>
    <li><a href="~">Vests</a></li>
</ul>

CSS

#list {
    width: 400px;
}

#list li {
    float: left;
    width: 100px;
    height: 100px;
}

#list li a {
    color: #666;
    display: block;
    text-align: center;
}

JavaScript

var newList = new Array();
var listItem = $('#list > li');
var mod = 4;
var colCount = Math.ceil(listItem.length / mod);

listItem.each(function(index) {
    var newIndex = ((index % colCount) * mod) + Math.floor(index / colCount);
    // $(this).text(newIndex);
    
    newList[newIndex] = this;
});

$('#list').empty();

for(var i = 0; i < newList.length; i++){
    $('#list').append(newList[i]);
}