JSFiddle - React, Tailwind, and code Playground
HTML
<ul id="set-1">
<li>item 1</li>
<li>item 2</li>
<li>item 3</li>
<li>item 4</li>
<li>item 5</li>
<li>item 6</li>
<li>item 7</li>
<li>item 8</li>
</ul>
<ul id="set-2"></ul>
JavaScript
let list = $('#set-1').find('li'),
midRange = Math.ceil(list.length / 2),
first = list.slice(0, midRange),
last = list.slice(midRange);
$('#set-1').html('');
first.each(function() {$('#set-1').append('<li>'+ $(this).html() +'</li>')});
last.each(function() {$('#set-2').append ('<li>'+ $(this).html() +'</li>')});