Csv (rows) to Excel (columns)

I need to organize my variables from a csv file to an excel file, the problem is that I have the data in a single row and I want to organize them in columns.

What are the rules by which you need to split the data?
Can you share an example (the input data and the data you need to get at the end)?

Hi @Gamaliel could you provide the details above?
Thank you