Just realized that you wanted the output in separate columns. The above keeps the output in a single column. The below splits it in to two columns

Code:
Sub Consolidator()

    Dim var As Variant, varOut As Variant
    Dim lng As Long
    Dim lngRows As Long
    Dim lngIndex As Long
    Dim lngSplit As Long
    var = Range("A1").CurrentRegion.Resize(, 2).Value2
    For lngRows = LBound(var) To UBound(var)
        lng = lng + CLng((UBound(Split(var(lngRows, UBound(var, 2)), ",")) + 2) / 2)
    Next lngRows
    ReDim varOut(1 To lng, 1 To 3)
    lngIndex = 1
    For lngRows = LBound(var) To UBound(var)
        lng = CLng((UBound(Split(var(lngRows, UBound(var, 2)), ",")) + 2) / 2)
        For lng = lngIndex To lngIndex + lng - 1
            lngSplit = lngSplit + 1
            varOut(lng, 1) = var(lngRows, UBound(var, 2) - 1)
            varOut(lng, 2) = Split(var(lngRows, UBound(var, 2)) & ",", ",")(lngSplit * 2 - 2)
            varOut(lng, 3) = Split(var(lngRows, UBound(var, 2)) & ",", ",")(lngSplit * 2 - 1)
        Next lng
        lngIndex = lng
        lngSplit = 0
    Next lngRows
    ActiveSheet.Next.Cells(1).Resize(UBound(varOut), 3).Value = varOut
    
End Sub