Assuming your list starts in A1:

Sub rose9812in()
Application.ScreenUpdating = False
i = Cells(Rows.Count, "A").End(xlUp).Row
Do While i > 0
    temp = Split(Cells(i, 1).Value, ",")
    For j = UBound(temp) To 0 Step -1
        Rows(i).Insert
        Cells(i, 1).Value = temp(j)
    Next
    Rows(i + UBound(temp) + 1).EntireRow.Delete
i = i - 1
Loop
Application.ScreenUpdating = True
End Sub