JSFiddle - React, Tailwind, and code Playground
HTML
<ul>
<li>a</li>
<li>b</li>
<li>c</li>
<li class="sub">d</li>
<li class="sub">e</li>
<li class="sub">f</li>
<li>g</li>
<li>h</li>
<li class="sub">i</li>
<li class="sub">j</li>
<li class="sub">k</li>
<li>l</li>
</ul>
JavaScript
$(document).ready(function() {
$('li.sub').filter(':not(li.sub + li.sub)').each(function() {
$(this).nextUntil(':not(li.sub)').andSelf().wrapAll('<li><ul>');
});
});