break same value in 4 td in php with while loop

<div style="clear:both;"> </div>
<style type="text/css">
div.color1 {
  border-width:3px;
  border-style:solid;
  border-color:#ff9900;
  margin:25px 5px 5px 5px;
  padding:20px;
line-height:20px;
  }
</style>
<div class="color1">
<table width="100%" cellspacing="0" cellpadding="5" border="0" summary="Subcategories">
  <tr>     
       
        <?php
    $sql = mysql_query("SELECT * FROM jml_makers ") or die(mysql_error());
    $total_rows = mysql_num_rows($sql);
    $split = 0;
    while ( $result = mysql_fetch_assoc($sql) ) {   ?>

   
         
                    <td width="26%" class="navigation"><a href="index.php?option=com_jumi&fileid=12&Itemid=53&maker=<?php echo $result["maker_name"]; ?>"><?php echo $result["maker_name"]; ?></a></td>
      
                            
    

    <?php  $split++;  
    if ($split%4==0){
        echo '</tr><tr>';
    }
     } ?>
       
 </table>
</div>