Asusming that your source data is on Sheet1 and transformed data will go onto Sheet2, try the following.
Sub Test()
Sheets("Sheet1").Activate
For N = 2 To Cells(Rows.Count, 1).End(xlUp).Row Step 3
For P = 0 To 2
TargetRow = ((N + 1) / 3) + 1
For M = 1 To 11
Select Case M
Case 1 To 2
Sheets("Sheet2").Cells(TargetRow, M) = Sheets("Sheet1").Cells(N, M)
Case Is = 3
Sheets("Sheet2").Cells(TargetRow, M + P) = Sheets("Sheet1").Cells(N + P, M)
Case Is = 4
Sheets("Sheet2").Cells(TargetRow, M + P + 2) = Sheets("Sheet1").Cells(N + P, M)
Case 5 To 11
Sheets("Sheet2").Cells(TargetRow, M + 4) = Sheets("Sheet1").Cells(N, M)
End Select
Next M
Next P
Next N
End Sub
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