Hi,
In what Back end are you looking to create it in?
You can call SharePoint via HTTP to create a List and (even just use the Title Column which is there) or create a List with a Location
Then use a simple expression
Or you can call the API via HTTP for Dataverse and create a table and same with SQL Etc.
Without knowing which one I am going to skip that part but tell you its totally doable.
Now, once you create the Table and the Column the rest is simple
1. Add an Apply to each action
2. In the input put the expression split(your string, ',');
This will create an Array that you will loop through
then inside the Apply to Each
Add a Create Item for SharePoint or Dataverse or SQL
Its totally doable and easy.