с использованием Scripting.Dictionary
Sub ttt()
Dim dic As Object: Set dic = CreateObject("Scripting.Dictionary")
Dim x&, cl As Range, rng As Range, k, s
Set rng = Range([C1], Cells(Rows.Count, "C").End(xlUp))
x = 1 'used as a key for dictionary and as row number for output
For Each cl In rng
For Each s In Split(cl.Value2, ",")
dic.Add x, Cells(cl.Row, "A").Value2 & "|" & _
Cells(cl.Row, "B").Value2 & "|" & LTrim(s)
x = x + 1
Next s, cl
For Each k In dic
Range(Cells(k, "A"), Cells(k, "C")).Value2 = Split(dic(k), "|")
Next k
End Sub
источника:
результат: