$i=0;
foreach ($x as $key=>$value)
{
if (fmod($i,2)) echo '<tr>';
echo '<td>',$value,'</td>';
if (fmod($i,2)) echo '</tr>';
$i++;
}
this will output TR (row) each second time
ps: i haven't tested the code, so maybe you will need to add ! sign before fmod, if it doesn't output TR on first iteration, but on second iteration in the beginning...
Note that if you have an odd number of values, this will leave a final row with only one cell. If you want to add an empty cell if necessary, you could check the length of $row within the outer foreach.