Try the following code.
public static List<List<T>> Split<T>(IList<T> source)
{
return source
.Select((x, i) => new { Index = i, Value = x })
.GroupBy(x => x.Index / 3)
.Select(x => x.Select(v => v.Value).ToList())
.ToList();
}
The idea is to first group the elements by indexes. Dividing by three has the effect of grouping them into groups of 3. Then convert each group to a list and the IEnumerable of List to a List of Lists