select * into #tmpTable FROM (
VALUES (1, 'aa,bb'),
(2 ,'aaa,bbb,ccc')
) AS T(id ,value)
select * from #tmpTable
SELECT A.id, B.value FROM
(
SELECT id, [value] = CONVERT(xml,'<root><v>' + REPLACE([value], ',', '</v><v>') + '</v></root>')
FROM #tmpTable
) A OUTER APPLY
(
SELECT value = N.v.value('.', 'varchar(100)')
FROM A.[value].nodes('/root/v') N(v)
) B
drop table #tmpTable