Convert 1 file into 3 files

Details:
Col
-----
C1
C2
C3
C4
C5
C6
C7
C8
C9
C10
we want to generate output like:
Col1 Col2 Col3
C1 C2 C3
C4 C5 C6
C7 C8 C9
C10
Can anyone please help me on this scenario?

 

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