The first item I drop into my shopping basket is a mayonnaise tuna rice ball. The second (is) a cup of instant noodles. The third (is) a can of dry beer.
Can I drop the two last isses? Why or why not?
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You don't drop the auxiliary verb unless you are speaking too informally! In other words, you can omit them while speaking; they are called ellipsis. Ellipsis are the words dropped from a sentence because without them, the meaning is understood.
If you are writing those sentences formally, certainly, you don't drop any of those. In addition, a semicolon goes better in such structure:
The first item I drop into my shopping basket is a mayonnaise tuna rice ball; the second (is) a cup of instant noodles; the third (is) a can of dry beer.