קוד:
Sub Demo()
Dim rng As Range, cell As Range
Dim var As Variant
Dim i As Long
Set rng = Range("A2:A" & ActiveSheet.Columns("A").Cells.Find("*", SearchOrder:=xlByRows, LookIn:=xlValues, SearchDirection:=xlPrevious).Row)
For Each cell In rng
var = Split(Replace(cell.Value, ",", " "), " ")
For i = LBound(var) To UBound(var)
cell.Offset(, cell.Column + i).NumberFormat = "@"
cell.Offset(, cell.Column + i).Value = var(i)
Next i
Next cell
End Sub