easy to do in a report - does it have to be a form?
you can try this query - change table and field names to suit. Based on max 50 persons in two columns of 25
Code:
SELECT A.Person, B.Person
FROM (SELECT TOP 25 P.PersonPK, P.Person, (SELECT Count(*) FROM tblPersons R WHERE PersonPK<=P.PersonPK) AS rs
FROM tblPersons AS P
ORDER BY P.PersonPK) AS A LEFT JOIN (SELECT TOP 25 P.PersonPK, P.Person, (SELECT Count(*) FROM tblPersons R WHERE PersonPK<=P.PersonPK)-25 AS rs
FROM tblPersons AS P
WHERE (((P.PersonPK) Not In (SELECT TOP 25 PersonPK FROM tblPersons ORDER BY PersonPK)))
ORDER BY P.PersonPK) AS B ON A.rs = B.rs
Edit: corrected the join from INNER to LEFT