insert empty rows between values base on another sheet

hi ,
i want to insert empty/blank row in sheet(sort) , base on values in sheet(split)
for example : i have this value in a,b,c column of sheet(split )
AAA

ABC
ACB
....and so on...

so i want to insert empty row between AAA and ABC and then no empty row between ABC and ACB ...and so on ...
for easy understanding i have attach sample file .
plz not : values and order and column/row is not fixed .