Array
(
    [0] => Array
    (
        [id] => 3
        [title] => One
        [count] => 2
    )

    [1] => Array
    (
        [id] => 7
        [title] => Two
        [count] => 3
    )

    [2] => Array
    (
        [id] => 5
        [title] => Three
        [count] => 2
    )

    [3] => Array
    (
        [id] => 8
        [title] => Four
        [count] => 22
    )

    [4] => Array
    (
        [id] => 9
        [title] => Five
        [count] => 14
    )

    [5] => Array
    (
        [id] => 11
        [title] => Six
        [count] => 7
    )
)

Array
(
    [0] => Array
    (
        [id] => ['3','7','5']
        [count] => 7
        [offset] => 0
    )

    [1] => Array
    (
        [id] => ['11']
        [count] => 7
        [offset] => 0
    )

    [2] => Array
    (
        [id] => ['9']
        [count] => 14
        [offset] => 0
    )

    [3] => Array
    (
        [id] => ['9']
        [count] => 14
        [offset] => 10
    )

    [4] => Array
    (
        [id] => ['8']
        [count] => 22
        [offset] => 0
    )

    [5] => Array
    (
        [id] => ['8']
        [count] => 22
        [offset] => 10
    )

    [6] => Array
    (
        [id] => ['8']
        [count] => 22
        [offset] => 20
    )

    [7] => Array
    (
        [id] => ['8']
        [count] => 22
        [offset] => 30
    )
)

$groups = array();
foreach ($array as $key => $item)
{
    if ($item['count'] < 10)
    {
        array_push($groups, [
            'id' => [$item['id']],
            'count' => $item['count'],
            'offset' => 0
        ]);
    }
    else
    {
        // Increase by 10 for offset fetch implementation
        for ($i=0; $i < ($item['count'] + 10); $i+=10)
        {
            array_push($groups, [
                'id' => [$item['id']],
                'count' => $item['count'],
                'offset' => $i
            ]);
        }
    }
}