jquery.columnlist.js

// jquery.columnlist.js
// @weblinc, @jsantell (c) 2012

;(function( $ ) {
    $.fn.columnlist = function ( options ) {
        options = $.extend( {}, $.fn.columnlist.defaults, options );

        return this.each(function () {
            var
              $list     = $( this ),
              size      = options.size || $list.data( 'columnList' ) || 1,
              $children = $list.children( 'li' ),
              perColumn = Math.ceil( $children.length / size ),
              $column;
            for (var i = 0; i < size; i++) {
                $column = $('<ul />').appendTo( returnColumn( i ) );
                for ( var j = 0; j < perColumn; j++ ) {
                    if ( $children.length > i * perColumn + j ) {
                        $column.append( $children[ i * perColumn + j ]);
                    }
                }
                $list.append( $column.parent() );
            }
        });

        function returnColumn ( inc ) {
            return $('<li class="' + options.incrementClass + inc + ' ' + options[ 'class' ] + '"></li>');
        }
    };

    $.fn.columnlist.defaults = {
        'class'        : 'column-list',
        incrementClass : 'column-list-'
    };

})( jQuery );