JSFiddle - React, Tailwind, and code Playground
HTML
<p>Para-1</p>
<p>Para-2</p>
<p>Para-3</p>
<div>This is already a div</div>
<p>Para-4</p>
<p>Para-5</p>
<div>This is already a div</div>
<p>Para-6</p>
<p>Para-7</p>
CSS
div {
background-color:yellow;
}
JavaScript
jQuery('p').each(function (i) {
alert(i);
jQuery(this).replaceWith("<div>" + jQuery(this).html() + "</div>");
});