JSFiddle - React, Tailwind, and code Playground
HTML
<div id="csv">item 1,item 2,item 3,item 4</div>
JavaScript
$(function(){
$csv = $("#csv")
items = $csv.text().split(",")
$csv.replaceWith($("<ul/>"))
items.forEach(function(item){
$("ul").append("<li>"+item+"</li>")
})
})