Option Explicit
Sub TEST_1()
Dim Arr, Brr, a, i, j, b
a = Split([A1], Chr(10))
b = Mid([A1], 6, 1)
ReDim Brr(1 To UBound(a), 1 To 12)
For i = 0 To UBound(a) - 1
Arr = Split(a(i), b)
For j = 1 To 11
Brr(i + 1, j) = Arr((j * 2 - 1))
Next
Brr(i + 1, 12) = "END"
Next
[C2].Resize(UBound(a), 12) = Brr
End Sub