Import Text file Fields as Columns in Excel

Hi all,

I have a text file that contains more than 1 lakh lines.
the text file contains 2 fields, the field length of the 1st field is 22 chars.
I wanted to import that text file into excel spreadsheet.
Since the lines in text file is more than 1 lakh, I got help on this forum from RoyUK, to split the text file and write into 2 spreadsheet.
Code:

Option Explicit

Sub LargeFileImport()
    Dim ResultStr As String
    Dim FileName As String
    Dim FileNum As Integer
    Dim Counter As Double
    'Ask User for File's Name
    FileName = Application.GetOpenFilename
    'Check for no entry
    If FileName = "" Then End
    'Get Next Available File Handle Number
    FileNum = FreeFile()
    'Open Text File For Input
    Open FileName For Input As #FileNum
    'Turn Screen Updating Off
    Application.ScreenUpdating = False
    'Create A New WorkBook With One Worksheet In It
    Workbooks.Add Template:=xlWorksheet
    'Set The Counter to 1
    Counter = 1
    'Loop Until the End Of File Is Reached
    Do While Seek(FileNum) <= LOF(FileNum)
        'Display Importing Row Number On Status Bar
        Application.StatusBar = "Importing Row " & Counter & " of text file " _
                                & FileName
        'Store One Line Of Text From File To Variable
        Line Input #FileNum, ResultStr
        'Store Variable Data Into Active Cell
        If Left(ResultStr, 1) = "=" Then
            ActiveCell.Value = "'" & ResultStr
        Else
            ActiveCell.Value = ResultStr
        End If
        If ActiveCell.Row = 65536 Then
            'If On The Last Row Then Add A New Sheet
            ActiveWorkbook.Sheets.Add
        Else
            'If Not The Last Row Then Go One Cell Down
            ActiveCell.Offset(1, 0).Select
        End If
        'Increment the Counter By 1
        Counter = Counter + 1
        'Start Again At Top Of 'Do While' Statement
    Loop
    'Close The Open Text File
    Close
    'Remove Message From Status Bar
    Application.StatusBar = False
End Sub

What current code does:
It reads lines and writes into excel spreadsheet in a active sheet and read line by line.
What I want:
I want some changes in the above code that will read the line as 2 fields and write the value of 1st field(22 chars) in column A and the 2nd field in Column B.
I want the writing/importing to be done from the first cell of the excelsheet and not from any active sheet.

Hoping for a solution.
Thanks in advance.

I have modified my text file with comma delimited file and the following code gives me what I want, but with one issue.
The comma is also written in the first column.
I dont want the comma to be written.
Is there any way to do so.
Have attached the workbook with the macro and the text file for testing.
code:

Sub LargeTextFileImport()
    'In the event of an error, make sure the application is reset to
    'normal.
    'Dimension Variables
    Dim ResultStr As String
    Dim FileName As String
    Dim FileNum As Integer
    Dim Counter As Double
    Dim CommaCount As Integer
    Dim WorkResult As String
    'Ask for the name of the file.
    FileName = InputBox("Please type the name of your text file, for example, test.txt")
    'Turn off ScreenUpdating and Events so that users can't see what is
    'happening and can't affect the code while it is running.
    Application.ScreenUpdating = False
    Application.EnableEvents = False
    'Check for no entry.
    If FileName = "" Then End
    
    'Get next available file handle number.
    FileNum = FreeFile()
    
    'Open text file for input.
    Open FileName For Input As #FileNum
    
    'Turn ScreenUpdating off.
    Application.ScreenUpdating = False
    'Set the counter to 1.
    Counter = 1
    'Place the data in the first row of the column.
    Range("A1").Activate
    'Loop until the end of file is reached.
    Do While Seek(FileNum) <= LOF(FileNum)
        'Show row number being imported on status bar.
        Application.StatusBar = "Importing Row " & _
                Counter & " of text file " & FileName
        'Store one line of text from file to variable.
        Line Input #FileNum, ResultStr
        'Initialize the CommaCount variable to zero.
        CommaCount = 0
        
        'Store the entire string into a second, temporary string.
        WorkResult = ResultStr
        'Parse through the first line of data and separate out records
        '257 to 510.
        While CommaCount < 255
            WorkResult = Right(WorkResult, Len(WorkResult) - InStr(1, WorkResult, ","))
            CommaCount = CommaCount + 1
        Wend
        'Parse out any leading spaces.
        If Left(WorkResult, 1) = " " Then WorkResult = Right(WorkResult, Len(WorkResult) - 1)
        'Ensure that any records that contain an "=" sign are
        'brought in as text, and set the value of the current
        'cell to the first 256 records.
        If Left(WorkResult, 1) = "=" Then
            ActiveCell.Value = "'" & Left(ResultStr, Len(ResultStr) - Len(WorkResult))
        Else
            ActiveCell.Value = Left(ResultStr, Len(ResultStr) - Len(WorkResult))
        End If
        'Ensure that any records that contain an "=" sign are
        'brought in as text,and set the value of the next cell
        'to the last 256 records.
        If Left(WorkResult, 1) = "=" Then
            ActiveCell.Offset(0, 1).Value = "'" & WorkResult
        Else
            ActiveCell.Offset(0, 1).Value = WorkResult
        End If
        'Move down one cell.
        'ActiveCell.Offset(1, 0).Activate
        If ActiveCell.Row = 65536 Then
            'If On The Last Row Then Add A New Sheet
            'ActiveWorkbook.Sheets.Add
            E_Ensemb1.Activate
            Range("A1").Activate
        Else
            'If Not The Last Row Then Go One Cell Down
            ActiveCell.Offset(1, 0).Select
        End If
        'Increment the Counter by 1.
        Counter = Counter + 1
        'Start again at top of 'Do While' statement.
    Loop
    'Close the open text file.
    Close
 End Sub

Thanks in advance.