Rewriting comma delimited data to a structured

I have a table which consists of the headings Category and Subcategories

Within the subcategories heading for each category I have a comma separated list of subcategories.
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I would like to rewrite the data to a new table so that the comma separated subcategories are in separate rows with the corresponding category in the previous column.

If anyone has any ideas on how to go about this I would be very grateful.

One idea is to output your data then use a function like PHP's explode to parse it and insert it into your new table.