how to divide a cell into exactly 2 equal rows in gridview - asp.net

Question

i have a grid view in which i need to divide a cell into 2 equal rows...
here i can divide but i cannot divide into equal parts....
how can i make a cell exactly into 2 rows....
here is my code..
UPDATED ONE
<Wizard:WizardGridView ID="gvresmgt" runat="server" AllowPaging="False" AllowSorting="True"
AutoGenerateColumns="false" WizardCustomPager="False" EnableModelValidation="True" CssClass="style1" ShowHeader="False" >
<Columns>
<asp:TemplateField >
<ItemStyle Width="100px" HorizontalAlign="left" />
<ItemTemplate>
<asp:Label runat="server" ID="lblTitle" Text='<%# Eval("BGP_ID")%>' ></asp:Label>
</ItemTemplate>
</asp:TemplateField>
<asp:TemplateField >
<ItemStyle Width="100px" HorizontalAlign="Center" />
<ItemTemplate>
<asp:Label runat="server" ID="lblDescription" Text='<%# Eval("BGP_DESC")%>' > </asp:Label>
</ItemTemplate>
</asp:TemplateField>
<asp:TemplateField>
<ItemStyle Width="100px" HorizontalAlign="Center" />
<ItemTemplate>
**<div id="1" style="border-bottom: solid 1px #C0C0C0">
<asp:Label runat="server" ID="lblPlanStart" Font-Bold="true" Text="Projects"></asp:Label>
<br/>
<br/>
</div>
<asp:Label runat="server" ID="Label3" Font-Bold="true" Text="SubTotal"></asp:Label> **
</ItemTemplate>
</asp:TemplateField>
</Columns>
</Wizard:WizardGridView>

Answer 1

Try with the height set to half
<ItemStyle Width="100px" Height="20px" HorizontalAlign="Center" />
<ItemTemplate>
<table style="border: 1px solid black;">
<tr>
<td style="border: 1px solid black;">
<asp:Label runat="server" ID="lblPlanStart" Font-Bold="true" Text="Unknown"></asp:Label>
</td>
</tr>
<tr>
<td style="border: 1px solid black;">
<asp:Label runat="server" ID="lblPlanStart" Font-Bold="true" Text="Projects"></asp:Label>
</td>
</tr>
<tr>
<td style="border: 1px solid black;">
<asp:Label runat="server" ID="Label3" Font-Bold="true" Text="SubTotal"></asp:Label>
</td>
</tr>
</table>
</ItemTemplate>