A fórmula a seguir funcionará no excel 2007 e 2010, assumindo que a célula countries seja A1 e que a célula de valores seja B1 e que ambas as células contenham 7 valores separados por 6 vírgulas:
Países:
=LEFT(A1,SEARCH(",",A1)-1)&","&LEFT(RIGHT(A1,LEN(A1)-SEARCH(",",A1,SEARCH(",",A1)+1)),SEARCH(",",A1,SEARCH(",",A1,SEARCH(",",A1)+1)+1)-SEARCH(",",A1,SEARCH(",",A1)+1)-1)&","&LEFT(RIGHT(A1,LEN(A1)-SEARCH(",",A1,SEARCH(",",A1,SEARCH(",",A1)+1)+1)),SEARCH(",",A1,SEARCH(",",A1,SEARCH(",",A1,SEARCH(",",A1)+1)+1)+1)-SEARCH(",",A1,SEARCH(",",A1,SEARCH(",",A1)+1)+1)-1)&","&RIGHT(A1,LEN(A1)-SEARCH(",",A1,SEARCH(",",A1,SEARCH(",",A1,SEARCH(",",A1,SEARCH(",",A1,SEARCH(",",A1)+1)+1)+1)+1)+1))
Valores:
=LEFT(B1,SEARCH(",",B1)-1)+LEFT(RIGHT(B1,LEN(B1)-SEARCH(",",B1)),SEARCH(",",B1,SEARCH(",",B1)+1)-SEARCH(",",B1)-1)&","&LEFT(RIGHT(B1,LEN(B1)-SEARCH(",",B1,SEARCH(",",B1)+1)),SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1)+1)+1)-SEARCH(",",B1,SEARCH(",",B1)+1)-1)&","&LEFT(RIGHT(B1,LEN(B1)-SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1)+1)+1)),SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1)+1)+1)+1)-SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1)+1)+1)-1)+LEFT(RIGHT(B1,LEN(B1)-SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1)+1)+1)+1)),SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1)+1)+1)+1)+1)-SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1)+1)+1)+1)-1)+LEFT(RIGHT(B1,LEN(B1)-SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1)+1)+1)+1)+1)),SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1)+1)+1)+1)+1)+1)-SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1)+1)+1)+1)+1)-1)&"," &RIGHT(B1,LEN(B1)-SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1,SEARCH(",",B1)+1)+1)+1)+1)+1))
Isso também pode ser feito com o VBA. Deixe-me saber se você está usando uma versão mais antiga do Excel e posso postar isso.