Split One Column at Delimiter While Copying Contents of Second Column to Populate New Rows

I am having some trouble with a data set that needs some help for a small library project.

I have several thousand rows of data and two columns, Column A and Column B.

Column A is the record number. Column B is a string of data separated by the delimiter "|".

I would like the data in Column B (subject) to be split by the delimiter (|) with Column A (record) to be copied each time there is a split in Column B.

BEFORE:
16118 DRUGS: DEFINITIONS AND THEORIES|DRUGS: TREATMENT: DESCRIPTIONS OF PROGRAMS: COMMUNITY BASED|DRUGS: PHYSIOLOGICAL ASPECTS|DRUGS: PSYCHOLOGICAL ASPECTS

AFTER:
16118 DRUGS: DEFINITIONS AND THEORIES
16118 DRUGS: TREATMENT: DESCRIPTIONS OF PROGRAMS: COMMUNITY BASED
16118 DRUGS: PHYSIOLOGICAL ASPECTS
16118 DRUGS: PSYCHOLOGICAL ASPECTS

I know I need to do this with a macro, but my knowledge of macros is sadly limited and any similar examples I have seen previously just did not have relevant enough material to help me understand how to adapt the responses.

Any and all help is welcome!

A sampling of my data.

record subject
16121 DRUGS: ADOLESCENCE: SURVEYS|SMOKING: ADOLESCENCE: SURVEYS|ADOLESCENCE: SURVEYS|DRUGS: ADOLESCENCE: COMPENDIA: THEORY, ATTITUDES, BEHAVIOR|DRUGS: HEROIN|DRUGS: MARIJUANA|DRUGS: HALLUCINOGENS
16118 DRUGS: DEFINITIONS AND THEORIES|DRUGS: TREATMENT: DESCRIPTIONS OF PROGRAMS: COMMUNITY BASED|DRUGS: PHYSIOLOGICAL ASPECTS|DRUGS: PSYCHOLOGICAL ASPECTS
16077 DRUGS: TREATMENT: DRUG THERAPY (METHADONE)|DRUGS: HEROIN
16059 DRUGS: MISCELLANEOUS STATISTICS|PROBLEMS: MEDICAL MORTALITY|DRUGS: PROBLEMS: MEDICAL: EMERGENCY ROOMS|DRUGS: COCAINE|DRUGS: HEROIN|DRUGS: MARIJUANA|DRUGS: STIMULANTS|DRUGS: PRESCRIPTION DRUGS
15998 DRUGS: SOCIAL POLICY|DRUGS: HEROIN|DRUGS: BIBLIOGRAPHY
15707 DRUGS: MISCELLANEOUS STATISTICS|PROBLEMS: MEDICAL MORTALITY|DRUGS: PROBLEMS: MEDICAL: EMERGENCY ROOMS|DRUGS: COCAINE|DRUGS: HEROIN|DRUGS: MARIJUANA|DRUGS: STIMULANTS|DRUGS: PRESCRIPTION DRUGS