You do not have to unmerge the cells manually, we can have the code do that. What we need to know is how uniform you layout is. So, you need to answer these questions about the content of Column C's filled cells (from Row 2 on downward)...
1) Does each cell have a Pre-requisite and a Steps section as shown in your example?
2) If so, can there be a varied number of items under each of them (your example shows only one in Pre-requisite and three in Steps... those numbers are not fixed at one and three, correct)?
3) Is the Pre-requisite section always set off from the Steps section by two Line Feeds (as shown in your example)?
4) This is an extremely important question... did you always merge enough cells to accommodate the number of individual lines of text that you want to put into their own cells? For your example, you showed four merged cells for the four numbered items in each cell, but if you had, say, two items in Pre-requisite and five items in Steps, would you have them in a merged set of four cells (like your example shows) or in seven cells because there are seven items?
5) Just double-checking... the split apart text is supposed to replace the original data in Column C, correct? I ask because you have a column headed by the title "Result" and I just want to make sure you don't want the output to go there.