This is a weekend project that was simple to make once a bit of school algebra was completed to work out the spacing of the 45mm holes and the height of each level so that the jars can be seen and the top tier can still be removed. I ended up making everything from a piece of sycamore I had spare, and thicknessed all the pieces to 10mm. The bottom and middle timbers are 87mm wide, the top one is 77mm wide (so visually all look the same depth as the bottom two use 10mm for the 25mm wide steps). I set the centre of the holes 38mm from the front of the timber (this is not centre for two of the three pieces so make sure the are glued up correctly).
My wife wanted to keep some space in the cupboard, so we settled on 11 jars per row. The 'standard' for most brands is a base of 44mm so 45mm holes drilled 3mm deep keeps everything tidy. I spaced the holes 3mm apart, so marked the wood at 48mm intervals (the first one was 26mm from the end then every 48mm). A simple bit of marking on the drill press made it easy to everything up (the image shows two marks as initially I tested with a 6mm gap but that looked too wide).
I had to buy a 45mm drill bit, and the prices vary from the cheap silverline to the £70+ items. I settled on a bosch one from Amazon (£10.49) and it did all 33 holes but was showing some bluing overheat at the end.
The glued item ready for a coat of ronseal diamond hard matt varnish