Power Query
let
Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
#"Split Column by Delimiter" = Table.SplitColumn(Source,"Column1",Splitter.SplitTextByDelimiter(",", QuoteStyle.Csv),{"Column1.1", "Column1.2", "Column1.3", "Column1.4"}),
#"Unpivoted Columns" = Table.UnpivotOtherColumns(#"Split Column by Delimiter", {}, "Attribute", "Value"),
#"Trimmed Text" = Table.TransformColumns(#"Unpivoted Columns",{{"Value", Text.Trim}}),
#"Grouped Rows" = Table.Group(#"Trimmed Text", {"Value"}, {{"Count", each Table.RowCount(_), type number}})
in
#"Grouped Rows"
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