Salut Julio,
une première solution en attendant peut-être d'autres précisions.
Un double-clic n'importe où démarre la macro.
Private Sub Worksheet_BeforeDoubleClick(ByVal Target As Range, Cancel As Boolean)
'
Dim tData, tSplit
Cancel = True
'
iRow = Range("A" & Rows.Count).End(xlUp).Row
tData = Range("A2:A" & iRow).Value
Cells.ClearContents
For x = 1 To UBound(tData) Step 2
For y = 0 To 1
tSplit = Split(CStr(tData(x + y, 1)), ", ")
For Z = 1 To IIf(y = 0, 2, 3)
Cells(x - Int(x / 2), IIf(y = 0, Z, Z + 2)) = Trim(Replace(tSplit(IIf(y = 0, UBound(tSplit) - IIf(Z = 1, 1, 0), Z - 1)), Chr(34), ""))
Next
Next
Next
Columns("A:E").AutoFit
'
End Sub
A+