As egreg mentioned in a comment, using
\item\mbox{}\\
will do the job. If you want to have the job done for you automatically, you could define a command behaving like \item, but adding the \mbox{}\\:
\documentclass{article}
\makeatletter
\def\myitem{%
\@ifnextchar[ \@myitem{\@noitemargtrue\@myitem[\@itemlabel]}}
\def\@myitem[#1]{\item[#1]\mbox{}\\}
\makeatother
\begin{document}
\begin{enumerate}
\item\mbox{}\\First.
\item\mbox{}\\Second.
\end{enumerate}
\begin{enumerate}
\myitem First.
\myitem Second.
\end{enumerate}
\end{document}

If you additionally want the item text to start left aligned with the item label, you can use the enumitem package to define a new list which behaves like a standard enumerate, but with left aligned labels; and a modification to the \myitem command from above will be necessary:
\documentclass{article}
\usepackage{enumitem}
\makeatletter
\def\myitem{%
\@ifnextchar[ \@myitem{\@noitemargtrue\@myitem[\@itemlabel]}}
\def\@myitem[#1]{\item[#1]\mbox{}\\\hspace*{\dimexpr-\labelwidth-\labelsep}}
\makeatother
\newlist{mylist}{enumerate}{2}
\setlist[mylist,1]{align=left,label=\arabic*.}
\setlist[mylist,2]{align=left,label=(\alph*)}
\begin{document}
\begin{mylist}
\myitem First item.
\myitem Second item.
\begin{mylist}
\myitem First subitem.
\myitem Second subitem.
\end{mylist}
\myitem Third item.
\end{mylist}
\end{document}

\item\mbox{}\\suffices. – egreg Sep 25 '11 at 23:39