JSFiddle - React, Tailwind, and code Playground
HTML
<ul>
<li>first</li>
<li>second</li>
<li>third</li>
<li>4th</li>
<li>5th</li>
<li>6th</li>
</ul>
JavaScript
var li = $('li');
li.filter(':first').wrap('<div class="first"></div>');
li.filter(':not(:first)').wrapAll('<div class="second"></div>');