Once you have the DelimitedSplit8K function in your database, you can do something like this:
SELECT test.ID
, test.value
, split.ItemNumber
, Item = split.Item
FROM
(SELECT 1 AS ID,'1' AS Value
UNION ALL
SELECT 2, '3-4-5'
UNION ALL
SELECT 3, '1-4') test
CROSS APPLY dbo.DelimitedSplit8K(test.value,'-') split
Except in the query inside the parentheses, you would include the primary key of your table and the column to be split.