Text to Row instead of to column comma separated and associate related cells

Hi guys,

I am a big noob to this forum and to Macros. Is there a macro that will allow me to create text to columns from a comma separated cell, but also associate the cell to its left automatically?

I apologize if my explanation is not very clear. I have attached an excel file to exemplify what I need. I have over 600 rows that needs this done.

Cheers