See if the result in Sheet2 is what you are after.
Sub test()
Dim a, b, i As Long, ii As Long, x As Long
x = 1
With Sheets("sheet1").Cells(1).CurrentRegion
a = .Resize(.Parent.Cells(Rows.Count, 1).End(xlUp).Row)
End With
ReDim b(1 To UBound(a, 1), 1 To UBound(a, 2) + UBound(a, 2) / 2)
With CreateObject("VBScript.RegExp")
.Pattern = "^([^\(\)]+).*\(([^\(\)]+)\) *$"
For ii = 1 To UBound(a, 2) - 2 Step 2
b(1, x) = a(1, ii): b(1, x + 1) = a(1, ii + 1)
For i = 2 To UBound(a, 1)
If x + 2 < UBound(b, 2) Then
b(i, x) = a(i, ii)
b(i, x + 1) = a(i, ii + 1)
b(i, x + 3) = a(i, ii + 2)
If .test(a(i, ii + 1)) Then
b(i, x + 1) = .Replace(a(i, ii + 1), "$1")
b(i, x + 2) = .Replace(Replace(a(i, ii + 1), "(Board)", ""), "$2")
End If
End If
Next
x = x + 3
Next
End With
Application.ScreenUpdating = False
With Sheets("sheet2").Cells(1).Resize(UBound(b, 1), UBound(b, 2))
.CurrentRegion.Clear
.Value = b
.WrapText = True
.VerticalAlignment = xlTop
.Parent.Activate
End With
Application.ScreenUpdating = True
End Sub
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