how do I get rows of data from one column to another automaticly

I have ouput files from SAP that are in this format. I bought office 2003Pro
so I could manipulate this data but am lacking in skills, can any one help me.
the file has up to 500 lines and to lengthy to manually manipulate. here is
one excerpt from the file in original format, below the example is whar I
need to get in order to read this file into a cad processor

column column column
column
1 2 3
4
1 30 S00795-0001 61
RES 1/16W 1% 10K OHM 0603 PKG
R100,R101,R102,R103,R104,R105,R106,R107
,R108,R109,R110,R111,R112,R113,R114,R115
,R116,R117,R118,R119,R120,R121,R122,R123
,R124,R125,
R126,R127,R128,R129,R130,R172,R173,R174
,R175,R176,R177,R178,R179,R200,R201,R202
,R203,R22,R223,R224,R37,R38,R46,R63,R64
,R67,R68,
R69,R70,R71,R72,R73,R74,R75,R76,R77,R95
,R96,R97,R98,R99,R34,R36

I need the first 2 lines of column 3 broke out in seperate columns aligning
in the same row as the other data so it looks like this
I had a hard time getting it to fit. I trunacated the data to try and convey
waht I am trying to get. Column 5 should be much larger as shown in example
above.
I'm no code expert, but I have little VB experience and oracle, but I just
can't seem to get this figured out, so for you experts out there that have
some time to look at this I will be very grateful. I've never written into a
formn before, I've always wasted hours upon hours trying to do it on my own

column column column column column
column
1 2 3 4
5 6
1 30 S00795 RES 16w R100,R101, 61
, R108,R109,
,R116,R117,
, R126,R127,
R126,R127,