Const strPath$ = "C:\Temp\1.txt"

Open "C:\Text1.txt" For Input As #1

Sub q()
'стандартная ширина и высота
w = Range("A1").ColumnWidth
h = Range("A1").RowHeight


Open "C:\Text1.txt" For Input As #1 'открываем файл на чтение

    s = Input(LOF(1), 1) 'считываем в переменную весь файл
    spl = Split(Replace(s, ")", ""), "(")
    cellOne = spl(0)
    spl1 = Split(spl(1), "\")
    For i = 0 To UBound(spl1)
        spl11 = Split(spl1(i), "x")
        With Range(spl(0)).Offset(, spl11(0) - 1)
            .EntireColumn.ColumnWidth = spl11(1) * w
        End With
    Next
    spl2 = Split(spl(2), "\")
    For j = 0 To UBound(spl2)
        spl22 = Split(spl2(j), "x")
        With Range(spl(0)).Offset(spl22(0) - 1)
            .EntireRow.RowHeight = spl22(1) * h
        End With
    Next

    With Range(spl(0)).Resize(i + 1, j + 1)
        .Borders(xlEdgeLeft).Weight = xlThin
        .Borders(xlEdgeBottom).Weight = xlThin
        .Borders(xlEdgeRight).Weight = xlThin
        .Borders(xlEdgeTop).Weight = xlThin
        .Borders(xlInsideHorizontal).Weight = xlThin
        .Borders(xlInsideVertical).Weight = xlThin
    End With
End Sub

Open "C:\Text1.txt" For Input As #1 '

s = Input(1, #1)