用VBA比较方便
Sub 重新整理()
Dim arr, brr(), m%
m = 1
arr = Range("a1:b" & Range("a65536").End(3).Row)
For r = 1 To UBound(arr)
s = Split(arr(r, 2))
For c = 0 To UBound(s)
ReDim Preserve brr(1 To 2, 1 To m)
brr(1, m) = arr(r, 1)
brr(2, m) = s(c)
m = m + 1
Next
Next
Range("d1").Resize(UBound(brr, 2), UBound(brr, 1)) = Application.Transpose(brr)
End Sub
然后手动排序一下就可以了。