Are they in separate columns? Then load into powerquery, right click first column, choose unpivot other columns.
Are they in a single column separated by |s? Then use below
Right click column, split column by delimiter, Select or enter delimeter --Custom-- |, Split at each occurrence of the delimiter, ignore advanced options
Remove the latter part of the query so that
= Table.SplitColumn(#"Changed Type", "Column1", Splitter.SplitTextByDelimiter("|", QuoteStyle.Csv), {"Column1.1", "Column1.2", "Column1.3", "Column1.4"}),
becomes
= Table.SplitColumn(#"Changed Type", "Column1", Splitter.SplitTextByDelimiter("|", QuoteStyle.Csv))
right Click first Column, unpivot other columns
right Click attribute column, remove column
Assuming data is in Table1 with no column headers or header column of Column1 then code is
let Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
#"Changed Type" = Table.TransformColumnTypes(Source,{{"Column1", type text}}),
#"Split Column by Delimiter" = Table.SplitColumn(#"Changed Type", "Column1", Splitter.SplitTextByDelimiter("|", QuoteStyle.Csv)),
#"Unpivoted Other Columns" = Table.UnpivotOtherColumns(#"Split Column by Delimiter", {"Column1.1"}, "Attribute", "Value"),
#"Removed Columns" = Table.RemoveColumns(#"Unpivoted Other Columns",{"Attribute"})
in #"Removed Columns"