Maybe it's is completely possible with only CSS but I prefer to avoid "float" as much as I can because it interferes with it's parent's height.
If you are using jQuery, you can create a simple `wrapN` plugin that is similar to `wrapAll` except it only wraps "N" elements and then breaks and wraps the next "N" elements using a loop. Then set your wrappers class to `display: block;`.
(function ($) {
$.fn.wrapN = function (wrapper, n, start) {
if (wrapper === undefined || n === undefined) return false;
if (start === undefined) start = 0;
for (var i = start; i < $(this).size(); i += n)
$(this).slice(i, i + n).wrapAll(wrapper);
return this;
};
}(jQuery));
$(document).ready(function () {
$("li").wrapN("<span class='break' />", 3);
});
Here is a JSFiddle of the finished product: