Hi there,
You can use a Compose and split() for Column 2, splitting on ",". That will turn it into an array, with A, B, and C, as separate records.
Then all you'll need to do is create another Compose (or a Create Item - or whatever you need) and, in the title (or wherever you'd want Name_"A" to appear), just say concat(Column1,'_',Compose)
Where Column 1 is the Dynamic Content for it, and the Compose points at the Compose where you used "split()". It will turn into a "For Each", and do it for each A, B, and C.