<?php
	$cidades = array(
		array( 'id' =>  1, 'categoria' => 'Foz do Iguaçu' ),
		array( 'id' =>  2, 'categoria' => 'Guararapes' ),
		array( 'id' =>  3, 'categoria' => 'Avaí' ),
		array( 'id' =>  4, 'categoria' => 'Criciúma' ),
		array( 'id' =>  5, 'categoria' => 'Piracicaba' ),
		array( 'id' =>  6, 'categoria' => 'São Gonçalo' ),
		array( 'id' =>  7, 'categoria' => 'Corumbataí do Sul' ),
		array( 'id' =>  8, 'categoria' => 'Umuarama' ),
		array( 'id' =>  9, 'categoria' => 'Goiânia' )
	);
 
	$colunas = 2;
	$linhas  = round(count($cidades) / $colunas, 0, PHP_ROUND_HALF_UP);
	$blocos  = array_chunk($cidades, $linhas);
 
    for( $i = 0; $i < $colunas; ++$i ) {
       echo '<div class="col-md-3">'.PHP_EOL;
       foreach($blocos[$i] as $bloco) {
          echo '<tagDesejada>'.$bloco['categoria'].'</tagDesejada>'.PHP_EOL;
       }
       echo '</div>'.PHP_EOL;
	}
 
 

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