46008344, Sql Server

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--Sql Server 2014 Express Edition
--Batches are separated by 'go'

declare @t table ( Column1 nvarchar(3), column2 nvarchar(max));
insert into @t values
('abc', '12345'),
('bcd','13455,45678'),
('sdf','78934,13345');

select 
    column1,
    split_values
from 
(
    select 
        t.column1,
        SUBSTRING( t.column2, t1.N, ISNULL(NULLIF(CHARINDEX(',',t.column2,t1.N),0)-t1.N,8000)) as split_values
    from @t t 
        join
        (
            select 
                t.column2,
                1 as N 
            from @t t  
                UNION ALL
            select 
                t.column2,
                t1.N + 1 as N
            from @t t 
                join
                (
                 select 
                    top 8000
                        row_number() over(order by (select NULL)) as N 
                 from 
                    sys.objects s1 
                        cross join 
                   sys.objects s2 
                ) t1 
            on SUBSTRING(t.column2,t1.N,1) = ','
         ) t1
         on t1.column2=t.column2
)a
order by column1

View schema
Execution time: 0,08 sec, rows selected: 5, rows affected: 3, absolute service time: 0,23 sec