JSFiddle - React, Tailwind, and code Playground

JavaScript

function makeArr() {
  const arr = [];
  const rows = 5;
  const columns = 5;
  let id = 0;

  for (let i = rows - 1, x = 1; i >= 0; i--, x++) {
    let row = [];
    
    for (let k = columns - 1, y = 1; k >= 0; k--) {
      let obj = {
        'id': id++,
        'flag': false
      }
      row.push(obj);
    };

      arr.push(row)
    };
    return arr;
}

const arr = makeArr();
console.log(arr);

const newObj = { id: 77, flag: true }; // replace obj with id of 77 with this object