Split into Rows by Specific Requirements

[Anonymous]

The original dataset has one column containing customer ordering information (what they order, how much they order and the requirements for each item).

The following is an example:

I want to split this cell into two cells each one containing the information for one item:

Is there any way can achieve this? Using DAX or PowerQuery are both fine.

Thanks for helping

[amitchandak]

@Anonymous ,Can you share sample data and sample output in table format?

[Anonymous]

@amitchandak 

Hi, https://1drv.ms/x/s!AghM9noaRDWogkd9BYFvUNVP0KG7?e=z5MHpy

This is the sample file. There are two sheets, one with sample data and the other with sample output.

Thank you so much for helping.