Спасибо @Uri Goren @Kenusemau.Ответ на вопрос для всех, кто ищет такую же проблему.
Sub Macro2()
Const marker As String = "#$"
Dim rx, s As String, t As String, parts
Set rx = CreateObject("vbscript.regexp")
For A_row = 1 To 2 ' Last row t o consider
s = Range("A" & A_row)
rx.Pattern = " {2,}" ' match two or more spaces
rx.Global = True ' find all, not only the first match
t=rx.Replace(s, marker)
Range("B" & A_row).Value = t
'parts = Split(t, marker)
'Range("B" & A_row).Value = Join(parts, vbCrLf)
Range("B" & A_row).Select
Selection.TextToColumns _
Destination:=Range("C" & A_row), _
DataType:=xlDelimited, _
TextQualifier:=xlDoubleQuote, _
ConsecutiveDelimiter:=False, _
Tab:=True, _
Semicolon:=False, _
Comma:=False, _
Space:=False, _
Other:=True, _
OtherChar:="#$"
Next A_row
End Sub