JSFiddle - React, Tailwind, and code Playground

HTML

<table id="mainTable">
<tr> <td>ITEM</td><td>ITEM</td><td>ITEM</td><td>ITEM</td>
</tr>
<tr> <td>ITEM</td>
</tr>
</table>

JavaScript

var CELLS_PER_ROW = 1;

var table = $('#mainTable')
var cells = table.find('td').remove(); //Grab the cells out of the table
table.html(''); //Get rid of any tr tags left behind

while(cells.length)
  table.append($('<tr>').html(cells.splice(0, CELLS_PER_ROW)));