split the cell value with sign "|" to make multiple entries to down

Heres a good start

Dim strInput As String
Dim arrSplit() As String
Dim a As Variant
Dim iRowCounter As Integer

strInput = "123|456|678"

arrSplit = Split(strInput, "|")

iRowCounter = 1

For Each a In arrSplit

    Worksheets("Sheet1").Range("a1").Offset(iRowCounter - 1, 0).Value = a
    iRowCounter = iRowCounter + 1
    
Next a