insert the records after splitting the column values

Notes stored in the database as

#AAA_FIRST, #AAA_SECOND_ENTRY, #AAA_THIRD, #AAA_FOURTH, #AAA_FIFTH_ENTRY

.now i am trying to insert AAA in one table and FIRST , SECOND_ENTRY,THIRD,FOURTH,FIFTH_ENTRY in details table

for row 2

insert AAA in the same table if doesn't exist and #AAA_FIRST, #AAA_FIFTH_ENTRY in details table

row 1 -> id 100 ->

#AAA_FIRST, #AAA_SECOND_ENTRY, #AAA_THIRD, #AAA_FOURTH, #AAA_FIFTH_ENTRY

row 2 -> id 200 ->#AAA_FIRST, #AAA_FIFTH_ENTRY

*please help