This will take care of the splitting, I will leave the intra-cell line breaks up to you
# Clear workspace
rm(list=ls())
# Load libraries
library('tidyverse')
library('readxl')
library('openxlsx')
# Set functions
do_split = function(x, pattern = "\\d+\\.\\s{1}"){
if( is_tibble(x) ){ x = pull(x) }
num_bullets = x %>% str_extract_all("\\d+\\. ") %>% unlist
x %>% str_split(pattern) %>% unlist %>% .[.!=""] %>% str_c(num_bullets,.) %>%
list %>% return
}
# Read data
d = read_excel(path = '~/Desktop/master.xlsx')
# Wrangle data
o = d %>%
mutate(Result = Result %>% do_split, Steps = Steps %>% do_split) %>%
unnest(Result, Steps)
# Write data
write.xlsx(x = o, file = '~/Desktop/out.xlsx')