Two Column Layout with Additional Tier

This HTML structure uses Tailwind CSS to create a responsive two column layout with an additional tier. The outer <div> has the container class to center it and add horizontal padding. The sm:px-6 and lg:px-8 classes adjust the padding at different breakpoints. The columns are created using Flexbox with the flex and flex-wrap classes on the inner elements. The first two <divs> are the main columns using flex-1 for equal width. The third <div> is the extra tier on top using order-first to position it. The flex-shrink class prevents it from shrinking on mobile. Overall this provides a solid starting structure for a two column layout with a top tier that responds across device sizes.