Seperate Values in single cell seperated by [alt+enter] into seperate cells

Hello all,

I am trying to seperate values in a single cell (delimiter=[alt+enter] into seperate roles. Along with this, when a new row is created, the cell to the left represents the group where the value cam from. Below is an easier to understand:

Column A=Sky (A1)
Values= clouds [alt+enter] (B1)
birds [alt+enter] (B1)
Planes (B1)
-------------------------------------------------------
and instead I want it to look like:
Column A Column B
Sky Clouds
Sky Birds
Sky Planes



Thanks!