In B1:
=LEFT($A1, FIND(CHAR(10),$A1)-1)

In C1:
=MID($A1,FIND(CHAR(10),$A1)+1,FIND(CHAR(10),SUBSTITUTE($A1,CHAR(10),"|",1)) - FIND(CHAR(10),$A1))

In D1:
=MID($A1,FIND(CHAR(10),SUBSTITUTE($A1,CHAR(10),"|",1))+1,LEN($A1))