ohh, this is a nice one! You'll have to go row by row to get this right.
First; determine how many 'parts' there are in the year or value field, by using Substringcount(year, ',')+1 (the number of comma's, plus 1)
Then use a while loop and iterno() in a preceding load to match all of the parts using subfield:
load actionid, subfield(year, ',', iterno()) as year, subfield(value, ',', iterno()) as value While iterno()<=i; load actionid, year, value, substringcount(year, ',')+1 as i From file;