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$('p').children().addBack().contents().each(function() {
  if ( this.nodeType == 3 ) {
    $(this).replaceWith($(this).text().replace(/(\S)/g, '<span class="split-text">$1</span>'));
  }
});
$('p').each(function() {
  $(this).find('.split-text').each(function(i) {
    i = i+1;
    $(this).addClass('split-text' + i);
  });
});