This is the simplest way to do it. CSS only.
ul.list {_x000D_
width: 300px; _x000D_
}_x000D_
_x000D_
ul.list li{_x000D_
display:inline-block;_x000D_
width: 100px;_x000D_
}
_x000D_
<ul class="list">_x000D_
<li>A</li>_x000D_
<li>B</li>_x000D_
<li>C</li>_x000D_
<li>D</li>_x000D_
<li>E</li>_x000D_
</ul>
_x000D_