How to divide a column into multiple rows

Hi,
I’ve a simple question I can’t solve myself.
I have this column:


id        item
1          A
2          B
3          C
.          .
.          .
.          .
298      Z

I want to turn it into this:


id
1          101         201
2          102         .
3          103         .
.           .            297
.           .            298
.           .
100       200

How do I achieve this along with the other columns associated to it?

Thank you.

Sorry for the headline, just notice it.

with your application language (php or whatever)

don’t even try to do this type of layout with sql

I use PHP. I notice that facebook can do this.

Thanks,

EDIT: I found this: http://stackoverflow.com/questions/3026132/split-a-result-list-from-mysql-into-separate-lists-based-on-list-length

and lawrence livermore labs can do nuclear weapons, but that doesn’t mean i want to write the sql for it