I am writing to seek help, in how I can split values in certain cells, in many different rows.

For example, I would like to split values, into new row entry which are represented as the following:
Value1 & value & value3
Value4 & value, value8

Desired output:
Value1
Value
Value3
Value4
Value…. So on.

I have also attached a sample data example, showing input data in sheet1 and desired output in sheet2, for further reference.
test_v2.xls

any further help would be very much appreciated. Thank you