JSFiddle - React, Tailwind, and code Playground

HTML

<ul>
        <li>1</li>
        <li>2</li>
        <li>3</li>
    </ul>

CSS

ul{
        display: flex;
        flex-wrap: wrap;
        list-style-type: none;
        margin: 0;
    }
    li{
        flex-basis: 25%
    }
    li:first-child{
        flex-basis: 50%;
    }