You probably need to do this in 2 steps.
First you need to split the values as shown here: http://www.sqlservercentral.com/articles/Tally+Table/72993/
Then you would need to transpose the rows and convert them into columns as shown in the following articles:
http://www.sqlservercentral.com/articles/T-SQL/63681/
http://www.sqlservercentral.com/articles/Crosstab/65048/