There are two separate parts to this, I think: (1) create the rows, (2) sort
them into the desired order.

I suggest you keep the steps separate and just use Excel's normal sorting
capability for step (2).

Now, step (1) is simply a task of breaking up each column  B cell and
producing one row  for each of its parts. The easiest way to separate a
comma-separated list is with the Split function which will create an array
containing the various entries. You also have a space after the comma after
BIE, so you'll presumably need to use the Trim function to remove unwanted
spaces.