Delimite pipe (|) separated values to single column

PHP Code: 

Sub Demo()
        L& = 1
    For R& = 1 To Cells(Rows.Count, 2).End(xlUp).Row
             SP = Split(Cells(R, 2).Value, " | ")
             N& = UBound(SP) + 1
        With Cells(L, 3).Resize(N, 2).Columns
             Cells(R, 1).Copy .Item(1)
             .Item(2).Value = Application.Transpose(SP)
             L = L + N
        End With
    Next
End Sub 


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