[Urgent] Cut a sentence with max 40 char

Hello,

I need urgent help here and thank you for viewing and probably assist me in my Excel VBA problem.

Basically I have a database of sentences within the same cell that:
1)needs to be cut with max of 40 characters (without distorting the words on the 40th character)
2)Slot them back into the next few rows depending on how many characters (most no. of char I have up till now is 120 within the same cell)
3) rename the line number to reflect the latest changes
4) Re-do the same steps for all the lines and reflect the correct Process no. and Line no.

All these are shown below:

Before:
Capture.JPG

After:
Capture2.JPG


Can someone create the Excel VBA code to automate these changes?

Thank you so much for your help!

I read this too quickly... Here is a formula-based approach instead. Will this do? It is set up for use with the source text in A1. Copy down as needed.

Formula:

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See random text example (or is it Klingon??) in the attached sheet