Pivot the Table

Hi,

In the Query Editor window (Edit Query), right click on the heading of the second column and under Split columns > Delimiter > Comma, go to Advanced and select rows there.  Click on OK.  Now each item will appear in its own cell.  You can create a Pivot Table.

I'm assuming you're after something like this:

Split on each occurance of comma, and then unpivot the broken out items (select all but the Name and unpivot). I took the liberty of trimming and making the casing consistent:

let
    Source = Table.FromRows(Json.Document(Binary.Decompress(Binary.FromText("LcxBCsAgDETRq4Ssc4naHqDgUlyIDSiKkSj0+rWl23nDdw63S3NoSGhECoFNwoNgTyErenJoeKalZ+isBEbmrPzBumjl8Ro3gs4t5vrJwfda/5KVWND7Bw==", BinaryEncoding.Base64), Compression.Deflate)), let _t = ((type text) meta [Serialized.Text = true]) in type table [Name = _t, Items = _t]),
    #"Changed Type" = Table.TransformColumnTypes(Source,{{"Name", type text}, {"Items", type text}}),
    #"Split Column by Delimiter" = Table.SplitColumn(#"Changed Type", "Items", Splitter.SplitTextByDelimiter(",", QuoteStyle.Csv), {"Items.1", "Items.2", "Items.3"}),
    #"Changed Type1" = Table.TransformColumnTypes(#"Split Column by Delimiter",{{"Items.1", type text}, {"Items.2", type text}, {"Items.3", type text}}),
    #"Unpivoted Columns" = Table.UnpivotOtherColumns(#"Changed Type1", {"Name"}, "Attribute", "Value"),
    #"Removed Columns" = Table.RemoveColumns(#"Unpivoted Columns",{"Attribute"}),
    #"Trimmed Text" = Table.TransformColumns(#"Removed Columns",{{"Value", Text.Trim, type text}}),
    #"Capitalized Each Word" = Table.TransformColumns(#"Trimmed Text",{{"Value", Text.Proper, type text}})
in
    #"Capitalized Each Word"