How to layout nested #enum in two columns?

I think this does what you are asking:

#let grid-enum(e) = {
  let sub-item-counter = counter("sub-item")
  grid(
    columns: (1fr, ) * 2,
    row-gutter: .5em,
    
    ..e.children.map(c => {
      sub-item-counter.step()
      context sub-item-counter.display("(a) ")
      c.body
    })
  )
}

// some list configuration here 
#let sub-item-counter = counter("sub-item")
+ Here is my first item
+ Here is my second item
+ #[
    #show enum: grid-enum
    + Sub A
    + Sub B
    + Sub C
  ]
+ Here is my third item

Note that used this way it does not support any further sub-enumerations.
There may be other issues with it, but for a simple case like this it seems ok.

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