<div class="flex flex-row bg-blue-100 box-border">
<p class="bg-red-100 m-5">
test1
</p>
<p class="bg-red-100 m-5">
test2
</p>
</div>
Consider doing what @justanotherpeter suggested in the comments, but also adding the vertical margin on the parent to maintain the spacing required:
<script src="https://cdn.tailwindcss.com/3.4.1"></script>
<div class="flex flex-row bg-blue-100 box-border my-5">
<p class="bg-red-100 mx-5">
test1
</p>
<p class="bg-red-100 mx-5">
test2
</p>
</div>