JSFiddle - React, Tailwind, and code Playground

HTML

<select id="one">
	<option value="0001">item 1</option>
	<option value="0002">item 2</option>
	<option value="0003">item 3</option>
	<option value="0004">item 4</option>
	<option value="0005">item 5</option>
</select>

<select id="two">
	<option value="0001">item 1</option>
	<option value="0002">item 2</option>
	<option value="0003">item 3</option>
	<option value="0004">item 4</option>
	<option value="0005">item 5</option>
</select>

JavaScript

$(document).on('change', '#one', function () {
	id_one = $(this).val();
	$('#two option').show();
	$('#two option[value="' + id_one + '"]').hide();
});

$(document).on('change', '#two', function () {
	id_two = $(this).val();
	$('#one option').show();
	$('#one option[value="' + id_two + '"]').hide();
});