function tree ($data = [], $parent = 'parent', $child = 'child') {

    if (!empty($data)) {

        $tree = [];

        foreach($data as $id => &$row) {

            if (empty($row[$parent])) {

                $tree[$id] = &$row;

            } else {

                $data[$row[$parent]][$child][$id] = &$row;

            }

        }

        return $tree;

    }

}

$data = [
    1 => [
        'name'   => 1,
        'parent' => 0
    ],
    2 => [
        'name'   => 2,
        'parent' => 1
    ],
    3 => [
        'name'   => 3,
        'parent' => 1
    ],
    4 => [
        'name'   => 4,
        'parent' => 3
    ],
    5 => [
        'name'   => 5,
        'parent' => 4
    ]
];

print_r(tree($data));

function recursion (array $data = []) {

    foreach ($data as $row) {

        if (isset($row['id'])) {

            echo '<div>' . $row['name'] . '</div>';
            echo '<div class="child">';
            if (isset($row['child'])) {
                recursion($row['child']);
            }
            echo '</div><br>';

        }

    }

}

recursion(tree($data));

<div>один</div>
<div class="child">
   <div>два</div>
   <div class="child"></div>
</div>
<div>три</div>
<div class="child">
   <div>четыре</div>
   <div class="child">
       <div>пять</div>
      <div class="child"></div>
</div>