尝试一下，您可以轻松地将其调整为实际的工作表名称和要拆分的列.

Try this, you can easily adjust it to your actual sheet name and column to split.

Sub splitByColB()
    Dim r As Range, i As Long, ar
    Set r = Worksheets("Sheet1").Range("B999999").End(xlUp)
    Do While r.row > 1
        ar = Split(r.value, ",")
        If UBound(ar) >= 0 Then r.value = ar(0)
        For i = UBound(ar) To 1 Step -1
            r.EntireRow.Copy
            r.Offset(1).EntireRow.Insert
            r.Offset(1).value = ar(i)
        Next
        Set r = r.Offset(-1)
    Loop
End Sub