SELECT MAX(CASE WHEN SQ = 0 THEN COL END ) COL1
           ,  MAX(CASE WHEN SQ = 0 THEN NO END ) NO1
           ,  MAX(CASE WHEN SQ = 1 THEN COL END ) COL2
           ,  MAX(CASE WHEN SQ = 1 THEN NO END )  NO2
  FROM  ( SELECT ROUND(SEQ/2) GB
                             , MOD(SEQ+1,2) SQ
                             , T.*
                      FROM 테이블 T
              )
    GROUP BY GB
    ORDER BY GB

오타나서 수정했어요.

seq 가 빈값이 없이 촘촘하다면? seq 를 그대로 이용하시면 되고
그게 아니라면 seq 를 이용해 순번을 다시 만들어 사용하셔야 합니다.
 

WITH t AS
(
SELECT 1 seq, 'AAA' col, 3 no FROM dual
UNION ALL SELECT  2, 'BBB',  8 FROM dual
UNION ALL SELECT  3, 'CCC', 10 FROM dual
UNION ALL SELECT  4, 'DDD', 11 FROM dual
UNION ALL SELECT  5, 'EEE', 14 FROM dual
UNION ALL SELECT  6, 'FFF', 17 FROM dual
UNION ALL SELECT  7, 'GGG', 19 FROM dual
UNION ALL SELECT  8, 'HHH', 22 FROM dual
UNION ALL SELECT  9, 'III', 23 FROM dual
UNION ALL SELECT 10, 'JJJ', 24 FROM dual
UNION ALL SELECT 11, 'KKK', 26 FROM dual
)
SELECT MIN(DECODE(x, 1, col)) col1
     , MIN(DECODE(x, 1,  no))  no1
     , MIN(DECODE(x, 2, col)) col2
     , MIN(DECODE(x, 2,  no))  no2
  FROM (SELECT col, no
             , CEIL(rn / 2) y
             , MOD(rn - 1, 2) + 1 x
          FROM (SELECT col, no
                     , ROW_NUMBER() OVER(ORDER BY seq) rn
                  FROM t
                )
        )
 GROUP BY y
 ORDER BY y
;