A = [1 2;3 4];
B = mat2cell(A.',[1 1]).';

celldisp(B)

B{1} =

     1     3



B{2} =

     2     4

A=[1 2;3 4];
mat2cell(reshape(permute(A,[2 1]),[numel(A) 1]),size(A,1)*ones(size(A,2),1),[1] )