Попробуй,
Sub test()
Dim vDB, vR(), vS(1 To 2), s
Dim i As Long, j As Integer, n As Long
Dim c1 As Integer, c2 As Integer
vDB = Range("a1").CurrentRegion
For i = 1 To UBound(vDB, 1)
vS(1) = Split(vDB(i, 2), ",")
vS(2) = Split(vDB(i, 3), ",")
If InStr(vDB(i, 2), ",") Then
c1 = 1
c2 = 2
Else
c1 = 2
c2 = 1
End If
For Each s In vS(c1)
n = n + 1
ReDim Preserve vR(1 To 3, 1 To n)
vR(1, n) = vDB(i, 1)
vR(c1 + 1, n) = s
vR(c2 + 1, n) = vS(c2)(0)
Next s
Next i
Sheets.Add
Range("a1").Resize(n, 3) = WorksheetFunction.Transpose(vR)
End Sub