Meeting Organizers can create Breakout Rooms within Teams.

1. As the Meeting Organizer, select the Breakout rooms option in the top bar
   
2. You will see options for
   1. The number of rooms you want to create
   2. The option to assign participants automatically or manually
      
3. You will then be able to manage the rooms on the right-side menu
   
   
   1. You can create, delete, rename rooms.
4. When you are ready for participants to use the rooms, choose Start Rooms
   
5. Assign or Switch Rooms
   
6. Send an Announcement to All Groups
   

Resources

https://www.jumpto365.com/blog/how-to-use-breakout-rooms-in-microsoft-teams

https://techcommunity.microsoft.com/t5/microsoft-teams-blog/breakout-rooms-generally-available-today-in-microsoft-teams/ba-p/1968481