colum split

bofus 

As variant

hWrap = LAMBDA(array, n,
    LET(
        nR, ROWS(array),
        IF(
            nR <= n,
            array,
            LET(a, hWrap(DROP(array, n), n), IFNA(HSTACK(DROP(array, n - nR), a), ""))
        )
    )
)

bofus 

An alternative could be Power Query. In the attached file you can add data in the blue dynamic table. Then you can click in any cell of the green table and right-click with the mouse. Then you can select refresh to update the result.

bofus 

Three possibilities with formulas:

=TRANSPOSE(INDEX(A2:A70001,SEQUENCE(ROUNDUP(70000/50,0),50)))

=WRAPCOLS(A2:A70001,50)

=MAKEARRAY(50,ROUNDUP(70000/50,0),LAMBDA(a,b,INDEX(A2:A70001,a+((b-1)*50))))

WRAPCOLS() is only available for Excel Insiders.

bofus 

Sub fifty()

Dim i As Long
Dim j As Long
Dim k As Long
Dim m As Long

i = Range("A" & Rows.Count).End(xlUp).Row
k = 3
m = 1

For j = 1 To i

Cells(m, k).Value = Cells(j, 1).Value
m = m + 1

If j Mod 50 = 0 Then
k = k + 1
m = 1
Else
End If

Next j

End Sub

Maybe with these lines of code. In the attached file you can click the button in cell B2 to run the macro.