I did this before you posted the result so it sticks the results in column A but I think it gives you the required answers.
Option Explicit
Sub split_data()
Dim count_a, count_j, count_b, j_data, multiply
count_a = count_a + 1
count_b = 1
Do Until count_b = 55
If Not Range("B" & count_b) = "" Then
j_data = Range("B" & count_b)
j_data = Strings.Split(j_data, ",")
For Each count_j In j_data
If Not count_j = "" Then
multiply = 0
multiply = Strings.InStr(1, count_j, "x")
Range("A" & count_a) = Strings.Replace(count_j, "NF", "")
If Not multiply = 0 Then
Range("A" & count_a) = "=" & Strings.Replace(Range("A" & count_a), "x", "*")
End If
count_a = count_a + 1
End If
Next
End If
count_b = count_b + 1
Loop
End Sub
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