VLookup with multiple key searches in one cell

[Wattle battle]

Hi,

I have a column called "Line item(s)" that in each cell contains multiple values separated by ALT+Enter, I would like for the adjacent column to lookup each line item (as an array?) and return the description in the same format; separated by ALT+Enter.

I'll explain a little why i want is set up this way. So i have expenses that sometimes pertain to multiple line items (split equally for simplicity), so i want to put in the expense info (Price, etc.) and then enter all the items it pertains to, so that i can pull a report and see how much i spent on each item.*
I've attached an example workbook. the last tab is what i want it to look like.

Ideally id want to have each line item on a separate row, with a parent child relationship... but i believe that's not the proper way to work with. I might be wrong.

If anyone has a better idea of how to do this. I'd appreciate it.

[XLent]

Assuming, at this point, you're just focused on populating column C the complexity will depend on

a) your XL version (i.e. are you running 2016 per profile, or later version?)
b) max no of elements in any given cell

if, a) you're running O365 or 2019 things are much simpler... as they have nice Text Array functions that earlier versions do not (e.g. TEXTJOIN, CONCAT)
if you are on 2016 then b) becomes important as you would need to repeat the calcs per element, e.g.:

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the feasibility of which is dependent upon how many items you need to account for, the above only accounts for 3 elements

so, in summary, if running 2016 and you have large numbers of elements in a cell then I would suggest you implement a UDF.

note : for Col D I'd suggest:

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