{# Skip the first section as it is a '\n' resulting from splitting the string #}
{% for section in list[1:] %}
{# Split each 1st level child into subSections that may contain a 2nd level children #}
{% set subSection = section.split("Second ") %}
{% set headerTarget = "heading" ~ loop.index %}
{% for item in subSection %}
{# first (and only) item is a 1st level child #}
{% if subSection|length == 1 %}
{{ item }}
{% elif loop.index == 1 %}
{{ item | striptags }}
{# all other children are 2nd level children #}
{% else %}