This will alphabetize your list of items, split between two (2) columns.
DECLARE @Divisor INT
SELECT @Divisor = (CASE WHEN (SELECT COUNT(*) % 2 FROM ItemBrand) = 0 THEN (SELECT FLOOR(((COUNT(*))/2)) FROM ItemBrand)
ELSE (SELECT FLOOR(((COUNT(*)+1)/2)) FROM ItemBrand) END)
SELECT ITM.ItemBrandID, ITM.ItemBrandName, ITM.IsActive,
ROW_NUMBER() OVER(ORDER BY ITM.ItemBrandName) AS ItemOrder,
(CASE WHEN ROW_NUMBER() OVER(ORDER BY ITM.ItemBrandName) > @Divisor THEN ROW_NUMBER() OVER(ORDER BY ITM.ItemBrandName)-@Divisor ELSE ROW_NUMBER() OVER(ORDER BY ITM.ItemBrandName) END) AS ColumnID,
(CASE WHEN ROW_NUMBER() OVER(ORDER BY ITM.ItemBrandName) > @Divisor THEN 2 ELSE 1 END) AS ColumNo
FROM dbo.ItemBrand ITM (NOLOCK)
ORDER BY ColumnID, ColumNo
;