Using WRAPSROWS()
• Formula used in cell C2 --> Exclusively Applicable To MS365 Current Channel
=WRAPROWS(A1:A10,2)
• Formula used in cell F2 --> Applicable To Excel 2010+ onwards
=IFERROR(INDEX($A$1:$A$10,COLUMNS($F$2:F2)+(ROWS(F$2:F2)-1)*2),"")
• Formula used in cell I2 --> Applicable To Excel 2021+ onwards
=INDEX(A:A,SEQUENCE(COUNTA(A:A)/2,2))