How to create a new SharePoint list from a SharePoint list

[SoufTC]

It's my first flow with Power Automate.

I have a Sharepoint list with two columns : 

X	ID
A,#B	1
A,#B,#C,#D	2

I would like to split the column and create a list sharepoint or Excel file as follows:

X	ID
A	1
B	1
A	2
B	2
C	2
D	2

I don't know if this is possible?