Can anyone help me out on this?

I have explained detail as follows

I have the values which is separated by commas as follows,

for exam, Cell J5 contains J1 or J1,J2 or J1,D2,D3 and so on...

I need to convert this as in to the Cell S5 as,

<funcref="J1"/> or <funcref="J1"/><funcref="J2"/> or <funcref="J1"/><funcref="D2"/><funcref="D3"/> and so on....

Cell J5 sometime appears as empty. In this case retains as empty.

So whatever in the cell J5 needs to be converted within the coding (<funcref=" "/>) which is in each separated by commas.