If you have Excel365 then could achieve in this way. For older version VBA
macro would be best approach.
=TEXTJOIN(", ",TRUE,XLOOKUP(FILTERXML("<t><s>"&SUBSTITUTE(B2,", ","</s><s>")&"</s></t>","//s"),$A$2:$A$4,$C$2:$C$4))
![enter image description here](https://i.stack.imgur.com/9FciW.png)
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