Option Explicit
Sub test()
Dim lr As Long
Dim i As Long
Dim oc As Long
Dim str() As String
Dim j As Long
lr = ActiveSheet.Cells(Rows.Count, 1).End(xlUp).Row
For i = 1 To lr
oc = 3 ' Output column Number
str = Split(Range("A" & i), Chr(10))
For j = LBound(str) To UBound(str)
Cells(i, oc) = str(j)
oc = oc + 1
Next j
oc = 3
Next i
End Sub