One VBA Solution here to Split Range in Array.

You just need to Use formula =SplitMe(Range,RowNum,ColNum)

Code:
Function SplitMe(rng As Range, lngRow As Long, lngCol As Long) As Variant
    
    Dim VarArr()
    Dim VarArr2
    Dim lngRowCount As Long
    Dim lngColCount As Long
    Dim lngCounter
    
    lngCounter = 0
    VarArr2 = Split(rng.Value, ",")
    ReDim VarArr(0 To lngRow - 1, 0 To lngCol - 1)
    For lngColCount = 0 To lngCol - 1
        For lngRowCount = 0 To lngRow - 1
            VarArr(lngRowCount, lngColCount) = VarArr2(lngCounter)
            lngCounter = lngCounter + 1
        Next
    Next
    SplitMe = VarArr
    
End Function
Rajan