Briefly: find the first newline character after the middle of the string, use that position in the string to split it into an array, echo each array element in a separate <td> (which you could replace with a <div> or whatever you want).
All functions are described in the manual if you don't understand any of them:
$breakPoint = [man]strpos[/man]($text, "\n", [man]ceil[/man]([man]strlen[/man]($text) * 0.5));
$columns = [man]str_split[/man]($text, $breakPoint);
[man]foreach[/man]($columns as $col)
{
echo "<td>" . [man]nl2br[/man]([[man]trim[/man]($col)) . "</td>\n";
}