Convert rows into Column as shown below

Hello

I'm sure there's a better way, but this M code works on your sample data at least

let
    Source = Excel.CurrentWorkbook(){[Name="Data"]}[Content],
    #"Merged Columns" = Table.CombineColumns(Source,{"CONT", "EXP"},Combiner.CombineTextByDelimiter(",", QuoteStyle.None),"Merged"),
    Partition = Table.Group(#"Merged Columns", {"Attribute"}, {{"Partition", each Table.AddIndexColumn(_, "Index",1,1), type table}}),
    #"Expanded Partition" = Table.ExpandTableColumn(Partition, "Partition", {"From", "To", "Merged", "Index"}, {"From", "To", "Merged", "Index"}),
    #"Pivoted Column" = Table.Pivot(#"Expanded Partition", List.Distinct(#"Expanded Partition"[Attribute]), "Attribute", "Merged"),
    #"Removed Columns" = Table.RemoveColumns(#"Pivoted Column",{"Index"}),
    #"Split Column by Delimiter" = Table.SplitColumn(#"Removed Columns", "TO_Connection_DK1", Splitter.SplitTextByDelimiter(",", QuoteStyle.Csv), {"TO_Connection_DK1.1", "TO_Connection_DK1.2"}),
    #"Changed Type" = Table.TransformColumnTypes(#"Split Column by Delimiter",{{"TO_Connection_DK1.1", type text}, {"TO_Connection_DK1.2", type text}}),
    #"Split Column by Delimiter1" = Table.SplitColumn(#"Changed Type", "FROM_Connection_DK1", Splitter.SplitTextByDelimiter(",", QuoteStyle.Csv), {"FROM_Connection_DK1.1", "FROM_Connection_DK1.2"}),
    #"Changed Type1" = Table.TransformColumnTypes(#"Split Column by Delimiter1",{{"FROM_Connection_DK1.1", type text}, {"FROM_Connection_DK1.2", type text}}),
    #"Reordered Columns" = Table.ReorderColumns(#"Changed Type1",{"From", "To", "TO_Connection_DK1.1", "FROM_Connection_DK1.1", "TO_Connection_DK1.2", "FROM_Connection_DK1.2"})
in
    #"Reordered Columns"

I hope this helps.