By default when you group multiple cck values in a view each item just gets a single ‘field-item’ class. You can’t override this with a simple field formatter or any of the views tpl.php files. The theme function is in contributions/cck/includes/views/content.views.inc (http://drupalcontrib.org/api/function/theme_content_view_multiple_field/6)
My version adds an incremental class to each item that you can use to target specific items. This should go in template.php with “YOURTHEME_” replacing “theme_”
function theme_content_view_multiple_field($items, $field, $values) {
$output = '';
foreach ($items as $index => $item) {
if (!empty($item) || $item == '0') {
$classes = 'field-item';
$classes .= ' field-item-'. ($index+1);
$output .= '<div class="'. $classes .'">'. $item .'</div>';
}
}
return $output;
}


Add your comment