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.split-list ul{
  float: left;
  margin-left: 1em;
}
.split-list li{
  padding-right: 2em;
  line-height: 1.5em;
  @include font-size(12px);
 }

( function( $ ) {
  var num_cols = 2,
  container = $('.split-list'),
  listItem = 'li',
  listClass = 'sub-list';
  container.each(function() {
    var items_per_col = new Array(),
    items = $(this).find(listItem),
    min_items_per_col = Math.floor(items.length / num_cols),
    difference = items.length - (min_items_per_col * num_cols);
    for (var i = 0; i < num_cols; i++) {
        if (i < difference) {
            items_per_col[i] = min_items_per_col + 1;
        } else {
            items_per_col[i] = min_items_per_col;
        }
    }
    for (var i = 0; i < num_cols; i++) {
      $(this).append($('<ul ></ul>').addClass(listClass));
      for (var j = 0; j < items_per_col[i]; j++) {
          var pointer = 0;
          for (var k = 0; k < i; k++) {
              pointer += items_per_col[k];
          }
          $(this).find('.' + listClass).last().append(items[j + pointer]);
      }
    }
  });
} )( jQuery );

<ul class="split-list">
  <li>list Item 1</li>
  <li>list Item 2</li>
  <li>list Item 3</li>
  <li>list Item 4</li>
  <li>list Item 5</li>
  <li>list Item 6</li>
  <li>list Item 7</li>
  <li>list Item 8</li>
  <li>list Item 9</li>
  <li>list Item 10</li>
  <li>list Item 11</li>
  <li>list Item 12</li>
</ul>