First things first, pull the data in using commas as a delimiter, to break it up into cells.



The quick and dirty way from there is to figure out the largest number of references any of them have, and create that many four-column groups thereafter. The first three columns of a group will always be =$A1, =$B1, and =$C1, and the last will =D1 for the first four-column group, =E1 for the second, and so on. That creates the individual entries. To put them back together, you have a few options - formulas to pull from the four-column groups in proper order(which will result in blank lines, which may or may not be a problem), or simply copy the whole block, paste special values only, copy them all into a single four-column area, and then sort the data.