JSFiddle - React, Tailwind, and code Playground
HTML
<p>1</p>
<p>2</p>
<p>3</p>
<p>4</p>
<p>5</p>
<p>6</p>
<p>7</p>
<p>8</p>
<p>9</p>
CSS
div{
background-color:red;
}
JavaScript
var $pArr = $('p');
var pArrLen = $pArr.length;
for (var i = 0;i < pArrLen;i+=3){
$pArr.filter(':eq('+i+'),:eq('+(i+1)+'),:eq('+(i+2)+')').wrapAll('<div />');
};