JSFiddle - React, Tailwind, and code Playground

HTML

<ul>
    <li>1</li>
    <li><a href="#">2</a></li>
</ul>

JavaScript

$('ul li').each(function() {
    $(this).html($('<a />').attr('href', '#').text($(this).text()));
}).click(function() {
    $(this).text($(this).text());
});