Handling html tags and c# script in cshtml page

If you always want the table to be a fixed number of columns then you can conditionally output new rows every other row by using the modulo operator. Something like this:

@for (var i = 0; i < Model.ItemSpecification.Count(); i++)
{
    if (i % 2 == 0)
    {
        <tr>
    }
    <td>@Model.ItemSpecification[i].Name</td><td>@Model.ItemSpecification[i].Value</td>
    if (i % 2 == 1)
    {
        </tr>
    }
}
if (Model.ItemSpecification.Count() % 2 != 0)
{
    <td></td></tr>
}

This should emit the <tr> and </tr> tags every alternating iteration of the loop, rather than every iteration. (Since i % 2 will only equal 0 when i is evenly divisible by 2.) This should also be adding an empty item at the end for odd-numbered lists.

Note that this is very free-hand code, you may need to do some tweaking. But the point remains the same. For however many columns you have, you'd check your counter (i) to know if it's time to add a new column. Then have some logic at the end of the loop to clean up the table to account for uneven row counts.

What you need here is just 'batch' your items into batches of size 2. You can do it either in view or (better) in controller. Easiest way is to use morelinq for batching:

int columnsCount = 2;
var rows = Model.ItemSpecification.Batch(columnsCount);

Or you can do it manually:

@{ 
  var columnsCount = 2;
  var rows = from x in Model.ItemSpecification.Select((item, index) => new { item, index })
             group x by x.index / columnsCount into g
             select g.OrderBy(x => x.index).Select(x => x.item);
}

After that displaying rows is very simple:

<table>
    <tbody>
        @foreach (var row in rows)
        {
            <tr>
                @foreach (var item in row)
                {
                    <td>@item.Name</td><td>@item.Value</td>
                }
            </tr>
        }
    </tbody>
</table>

NOTE: Thus you only need to change the position of items displayed on page then probably table is not best way for that. E.g. you can use something like Bootstrap grid system (or write your own css that pushes second column items to the right).

You will need to generate rows via a counter and html.raw.

@{ var columns = 2; }
<table id="tblCustomItemSpecifics" cellspacing="0" cellpadding="0" class="tabs-details_table" border="0" style="border-collapse:collapse;">
      @if (@Model.ItemSpecification != null)
      {
          var column = -1;                                        
          <tr>
          foreach (var item in Model.ItemSpecification)
          {
              if ( ++column % columns == 0 ) {
                  @Html.Raw("</tr><tr>")
              }
              <td>@item.Name</td><td>@item.Value</td>
          }
          </tr>
      }
</table>

If you want to flow the columns down instead of across, call this extension method first:

public static List<T> Sort<T, U>(this List<T> Source, Func<T, U> OrderFunc) { return Source.OrderBy(OrderFunc).ToList(); }

/// <summary>
/// Sorts lists down the specified number of columns
/// for instance:
/// 1  4  7
/// 2  5  8
/// 3  6  9
/// 
/// instead of:
/// 1  2  3
/// 4  5  6
/// 7  8  9
public static List<T> ColumnSort<T, U>(this List<T> Source, Func<T, U> OrderFunc, int NumColumns) where T : new() {
    var sorted = Source.Sort(OrderFunc);
    var m = (int)Math.Ceiling(sorted.Count / (double)NumColumns);
    var n = NumColumns;
    var flipped = new T[m*n];
    for (var i = 0; i < sorted.Count; i++ )
    {
        var t = i % m * n + i / m;
        flipped[t] = sorted[i];
    }
    return flipped.ToList();
}

Example usage:

          foreach (var item in Model.ItemSpecification.ToList().ColumnSort(itemSpec => itemSpec.Name,columns)
          {
              if ( ++column % columns == 0 ) {
                  @Html.Raw("</tr><tr>")
              }
              <td>@item.Name</td><td>@item.Value</td>
          }

Here is a Fiddle