dateiPfad = "D:\Beispiel.txt"
dateiPfad2 = "D:\Beispiel.html"
columps = 3 'spaltenanzahl
x = 0
Const ForReading = 1
Set fs = CreateObject("Scripting.FileSystemObject")
If (fs.FileExists(dateiPfad)) Then
Set f = fs.OpenTextFile(dateiPfad, ForReading)
Set f2 = fs.CreateTextFile(dateiPfad2)
f2.WriteLine("<table><tr>")
Do While f.AtEndOfStream <> True 
x = x+1
org_zeile = f.Readline 
f2.WriteLine("<td>" & org_zeile & "</td>")
If x >= columps then  
f2.WriteLine("</tr><tr>")
x = 0
End If 
Loop
f2.WriteLine("</tr></table>")
f.Close
f2.Close
End If 
Set f = nothing
Set f2 = nothing
Set fs = nothing

результат

<table><tr>
<td>SIEMENS BS10 (Bodenpflege / Sauger)</td>
<td>SIEMENS BS11 (Bodenpflege / Sauger)</td>
<td>SIEMENS BS12 SIEMENS (Bodenpflege / Sauger)</td>
</tr><tr>
<td>SIEMENS BS2 (Bodenpflege / Sauger)</td>
<td>SIEMENS BS3 (Bodenpflege / Sauger)</td>
<td>SIEMENS BS4 (Bodenpflege / Sauger)</td>
</tr><tr>
<td>SIEMENS BS6 BBS6201EU01 (Bodenpflege / Sauger)</td>
<td>SIEMENS BS7 (Bodenpflege / Sauger)</td>
<td>SIEMENS BS73 VS32A0201 (Bodenpflege / Sauger)</td>
</tr><tr>
<td></td>
</tr></table>

специально оставил последнюю строку неубранной, её в принципе можно и руками подчистить