JSFiddle - React, Tailwind, and code Playground

HTML

<div class='container'>
 <div>one</div>
 <div>two</div>
 <div>three</div>
 <div>four</div>
</div>

JavaScript

$('.container').children('div').each(function(e, el) {
    $(el).replaceWith( $('<p />', {text: $(this).text()}) );
});