U.Helper

var q=document.getElementById('test');
w=q.innerHTML.replace(/<br(.?.?)>/gi,'\n').split('\n');
var r='';
for(o=0;o<w.length;o++){
r+='<div>'+w[o]+'</div>';
}
q.innerHTML=r;

var q=document.getElementById('test'), w, r='';
w=q.innerHTML.split(/<br[^<>]*>/gi); // <--
for(var o=0; o<w.length; o++)
r+='<div>'+w[o]+'</div>';
q.innerHTML=r;