Whilst technically probably possible, JPG to EPUB conversion is not something that would be usually done. Because what the conversion would do, is to put images on individual pages of the book - without text. The resulting file would most likely be very large.
Convert JPEG bitmap image format to Open Publication structure eBook.
We have found 2 software records in our database eligible for .jpg to .epub file format conversion.
Microsoft Windows software - convert jpg to epub on Windows
A dedicated conversion tool for PDF documents
Convert from jpg file format
The tables with software actions are a good pointer for what a certain program does with various file types and often may give users a good hint how to perform certain file conversion, for example the above-mentioned jpg to epub. However, it is not perfect and sometimes can show results which are not really usable because of how certain programs work with files and the possible conversion is thus actually not possible at all.
A converter for manga comic books