;WITH 
Multiplier (Mult) as
	(select top (len(@parameter)/100000) row_number() over (order by number)
	from dbo.tinynumbers
	union
	select 1
	from dbo.tinynumbers
	where len(@parameter)/100000 < 1),

cteTally (Number) AS
	(select top (len(@parameter)-1)
	row_number() over (order by n1.number)
	from dbo.smallnumbers n1
	cross join dbo.smallnumbers n2
	cross join multiplier)

SELECT ROW_NUMBER() OVER (ORDER BY Number) AS Number,        
SUBSTRING(@Parameter,Number+1,CHARINDEX(',',@Parameter,Number+1)-Number-1) AS Value   
FROM cteTally
WHERE SUBSTRING(@Parameter,Number,1) = ','