VBA code to split wraped text into different cells/rows

Hello All, I need your help with a VBA code which should split the data from wraped text cells into different cells / rows. For the ones which are empty, to let them empty.
Please find attached the spreadsheet example. I tried different macros, but with no luck.

Thanks a lot in advance,

Wow! Million thanks for your help! I tried it, it worked out out great! No words enough, to say thank you

Hi Karedog, I was wondering if I can replace the "enter" special character, with adding some other special character. Does any other character ruin the macro functionality? As far as I've seen, the "enter" character is the recommended one. With the current macro, users cannot use "enter" inside their text fields. If they start to submit enter and use more paragraphs inside the text field, the macro is not working ok - not taking all the data. Any thoughts on this? Thanks a lot.