Sometimes we need to go through an array and group the indexes so that it is easier and easier to extract them in the iteration.
<?php
$people = [
    ['id' => 1, 'name' => 'Hayley'],
    ['id' => 2, 'name' => 'Jack', 'dad' => 1],
    ['id' => 3, 'name' => 'Linus', 'dad'=> 4],
    ['id' => 4, 'name' => 'Peter' ],
    ['id' => 5, 'name' => 'Tom', 'dad' => 4],
];
$family = array_reduce($people, function($accumulator, $item) {
    if (!isset($item['dad'])) {
        $id = $item['id'];
        $name = $item['name'];
        $children = $accumulator[$id]['children'] ?? [];
        $accumulator[$id] = ['id' => $id, 'name' => $name,'children' => $children];
        return $accumulator;
    }
    $dad = $item['dad'];
    if (!isset($accumulator[$dad])) {
        $accumulator[$dad] = ['children' => [$item]];
        return $accumulator;
    }
    $accumulator[$dad]['children'][] = $item;
    return $accumulator;
}, []);
var_export(array_values($family));
?>
OUTPUT
array (
  0 =>
  array (
    'id' => 1,
    'name' => 'Hayley',
    'children' =>
    array (
      0 =>
      array (
        'id' => 2,
        'name' => 'Jack',
        'dad' => 1,
      ),
    ),
  ),
  1 =>
  array (
    'id' => 4,
    'name' => 'Peter',
    'children' =>
    array (
      0 =>
      array (
        'id' => 3,
        'name' => 'Linus',
        'dad' => 4,
      ),
      1 =>
      array (
        'id' => 5,
        'name' => 'Tom',
        'dad' => 4,
      ),
    ),
  ),
)
<?php
$array = [
  [
    "menu_id" => "1",
    "menu_name" => "Clients",
    "submenu_name" => "Add",
    "submenu_link" => "clients/add"
  ],
  [
    "menu_id" => "1",
    "menu_name" => "Clients",
    "submenu_name" => "List",
    "submenu_link" => "clients"
  ],
  [
    "menu_id" => "2",
    "menu_name" => "Products",
    "submenu_name" => "List",
    "submenu_link" => "products"
  ],
];
$menu =  array_reduce($array, function($accumulator, $item){
  $index = $item['menu_name'];
  if (!isset($accumulator[$index])) {
    $accumulator[$index] = [
      'menu_id' => $item['menu_id'],
      'menu_name' => $item['menu_name'],
      'submenu' => []    
    ];
  }
  $accumulator[$index]['submenu'][] = [
    'submenu_name' => $item['submenu_name'],
    'submenu_link' => $item['submenu_link']
  ];
  return $accumulator;
}, []);
var_export(array_values($menu));
?>
OUTPUT
array (
  0 =>
  array (
    'menu_id' => '1',
    'menu_name' => 'Clients',
    'submenu' =>
    array (
      0 =>
      array (
        'submenu_name' => 'Add',
        'submenu_link' => 'clients/add',
      ),
      1 =>
      array (
        'submenu_name' => 'List',
        'submenu_link' => 'clients',
      ),
    ),
  ),
  1 =>
  array (
    'menu_id' => '2',
    'menu_name' => 'Products',
    'submenu' =>
    array (
      0 =>
      array (
        'submenu_name' => 'List',
        'submenu_link' => 'products',
      ),
    ),
  ),
)