function theme_sas_registration_form_step_two($form) {
  $rows = array();
  $row = array();
  $number_of_elements = count(element_children($form['layout']));
  $element_limit = 2;
  $i = 2;
  for($i = 2; $i < $s; $i++) {
    if($i % $number_of_elements == 0) {
      break;
    }
  }
  $element_limit == $i;
  $element_limit--;
  $s = 0;
  foreach(element_children($form['layout']) as $key) {
    $row[] = drupal_render($form['layout'][$key]);
    if ($s < $element_limit) {
      $s++;
    }
    else {
      $rows[] = $row;
      $row = array();
      $s = 0;
    }
  }
  return theme_table(array(), $rows);
}