let
    from = Excel.CurrentWorkbook(){[Name="Таблица1"]}[Content],
    replace = Table.ReplaceValue(from,"] [","]@[",Replacer.ReplaceText,{"Столбец1"}),
    to = Table.ExpandListColumn(Table.TransformColumns(replace, {{"Столбец1", Splitter.SplitTextByDelimiter("@") }}), "Столбец1")
in
    to

Sub RowInColumn()
Dim mo As Object
Dim n As Integer
Dim i As Long
Dim iLastRow As Long
Dim iLR As Long
  Columns(2).ClearContents
  iLastRow = Cells(Rows.Count, 1).End(xlUp).Row
  Range("A1:A" & iLastRow).Copy Range("B1")
 With CreateObject("VBScript.RegExp")
   .Global = True
   .MultiLine = True
   .Pattern = "\[[A-Za-z,\s]+\]"
   For i = 1 To iLastRow
     If .test(Cells(i, 1)) Then
       Set mo = .Execute(Cells(i, 1))
        If mo.Count > 1 Then
          Cells(i, 2) = mo(0)
           iLR = Cells(Rows.Count, 2).End(xlUp).Row
         For n = 1 To mo.Count - 1
           Cells(iLR + n, 2) = mo(n)
         Next
        End If
    End If
   Next
 End With
End Sub