JSFiddle - React, Tailwind, and code Playground

HTML

<table>
    <tr>
        <td><div>опа-па</div></td>
        <td><div>опа-па<br /><br />sdfsdf</div></td>
    </tr>
</table>

CSS

body{
background:#666;
}

table{
border-spacing:5px;
}

td{
width:300px;
background:#666;
padding:0;
border-top:1px solid #222;
border-bottom:1px solid #ccc;    
}

div{
height:100%;    
border-top:1px solid #ccc;
border-bottom:1px solid #222;    
}