Suppose you have a table that is setup like:
| Student | Fruits |
|---|---|
| Foo | Apple,Banana |
| Bar | Orange |
| Baz | Lemon,Orange |
What is your usual approach if you need to quantify/do analysis on Fruits?
One approach I've used is to create multiple helper columns, then split the values like so:
| Student | Fruits | fruit1 | fruit2 |
|---|---|---|---|
| Foo | Apple,Banana | Apple | Banana |
| Bar | Orange | Orange | |
| Baz | Lemon,Orange | Lemon | Orange |
But I'm not sure if this is the best approach, as this leads to having both horizontally and vertically entered data. So if I need to, say find out the fruits for 'Foo' in a conventional way, I'd have to again restructure this so that each fruit is in its own row to make it "spreadsheet readable". It also doesn't translate too well if I need to create pivot tables.
Is there a better approach for this kind of task?

The data should preferably be normalized to the first-normal-form:
You can try formulas like the one below to make the transformation.