Split Single Row into Multiple Rows

This macro will work with your given data, try this on a small subset of your data. I would recommend you only run this on COPIES of your data.

Option Explicit

Sub SplitEDRows()
Dim LR As Long, Rw As Long, RwsADD As Long, NewRw As Long

LR = Range("A" & Rows.Count).End(xlUp).Row
Application.ScreenUpdating = False

For Rw = LR To 2 Step -1
    RwsADD = WorksheetFunction.CountA(Range("P" & Rw).Resize(, 38))
    If RwsADD > 0 Then
        RwsADD = WorksheetFunction.Ceiling(RwsADD / 2, 1)
        Rows(Rw).Copy
        Rows(Rw + 1).Resize(RwsADD).Insert xlShiftDown
        For NewRw = 1 To RwsADD
            Range("N" & Rw).Offset(, NewRw * 2).Resize(, 2).Copy Range("N" & Rw + NewRw)
        Next NewRw
    End If
Next Rw

Range("P:BA").Delete xlShiftToLeft
Application.ScreenUpdating = True
End Sub