CSV values

Split and Unpivot is your friend.

First split your "Column values" using a comma as the delimiter.

Then select the columns you just created and select unpivot.

Finally delete the "Attribute" column that was created.

You will end up with something that looks like this:

Here's the Power Query

let
    Source = Table.FromRows(Json.Document(Binary.Decompress(Binary.FromText("i45WCkotLE0tLlFQNlTSUXLUcdJxVorVQRI2Ago76zgqxcYCAA==", BinaryEncoding.Base64), Compression.Deflate)), let _t = ((type text) meta [Serialized.Text = true]) in type table [Requests = _t, #"Column Values" = _t]),
    #"Split Column by Delimiter" = Table.SplitColumn(Source, "Column Values", Splitter.SplitTextByDelimiter(",", QuoteStyle.Csv), {"Column Values.1", "Column Values.2", "Column Values.3"}),
    #"Changed Type" = Table.TransformColumnTypes(#"Split Column by Delimiter",{{"Requests", type text}, {"Column Values.1", type text}, {"Column Values.2", type text}, {"Column Values.3", type text}}),
    #"Unpivoted Columns" = Table.UnpivotOtherColumns(#"Changed Type", {"Requests"}, "Attribute", "Value"),
    #"Removed Columns" = Table.RemoveColumns(#"Unpivoted Columns",{"Attribute"})
in
    #"Removed Columns"