The columns tool can do this:
$ seq 10 | columns -W 16 -c 3
1 2 3
4 5 6
7 8 9
10
-W 16 is just to set the line width to something small.
columns is not a Unix standard tool.
It is part of GNU AutoGen.
Some versions of the more common column command may be able to set the number of columns with -c, but modern versions seem to have changed its meaning to set the line width by number of characters.
There's also pr as suggested by mpez0 in a comment:
$ seq 10 | pr -aT3
1 2 3
4 5 6
7 8 9
10
-aT3 is short for --across --omit-pagination --columns=3.
pr is in coreutils and POSIX, though -T/--omit-pagination seems to be GNU-specific.
awk?