It seems you are looking for such layout:

To do so, you don't need to create any custom control. Just use common features of ToolStrip. You need to set the LayoutStyle property to a suitable value.
Example
private void Form1_Load(object sender, EventArgs e)
{
    var dropdown = new ToolStripDropDown();
    //Define style
    dropdown.LayoutStyle = ToolStripLayoutStyle.Table;
    var settings = (dropdown.LayoutSettings as TableLayoutSettings);
    settings.ColumnCount = 3;
    //First Item    
    var item1 = new ToolStripMenuItem("Some Sub Menu");
    dropdown.Items.Add(item1);
    settings.SetColumnSpan(item1, 3); //Set column span to fill the row
    //First Combo
    var combo1 = new ToolStripComboBox("combo1");
    combo1.Items.AddRange(new string[] { "Item1", "Item2", "Item3" });
    dropdown.Items.Add(combo1);
    //Separator
    dropdown.Items.Add("-");
    //Second Combo
    var combo2 = new ToolStripComboBox("combo2");
    combo2.Items.AddRange(new string[] { "Item1", "Item2", "Item3" });
    dropdown.Items.Add(combo2);
    //Last item
    var item2 = new ToolStripMenuItem("Some Othe Sub Menu");
    dropdown.Items.Add(item2);
    settings.SetColumnSpan(item2, 3); //Set column span to fill the row
    toolStripDropDownButton1.DropDown = dropdown;
}