---------------------------------------Create your Test Table ----------------------------------------------------------------------------
CREATE TABLE Temp([ID] INT,[VAR] VARCHAR(MAX),[VOL] VARCHAR(0124),[VAL] VARCHAR(1024))
INSERT INTO Temp VALUES(1 ,'V1,V2,V3','25,75,45','50,60,80'),(2,'V1,V2','100,90','70,60'),(3,'V1,V2,V3,V4','15,30,80,90','90,60,45,30')
--SELECT * FROM Temp

--------------------------------------Converting [var] values to columns -----------------------------------------------------------------
CREATE TABLE #Temp1(ID INT,[VAR] VARCHAR(1024),Rn INT)
;WITH cteXML
AS(	SELECT		ID
			   ,CAST('<r>' + REPLACE([VAR],',','</r><r>')+'</r>' AS XML) AS parents
			 	FROM	Temp
   )
INSERT INTO		#Temp1 (ID,[VAR],Rn)
	   SELECT	 ID
				,x.value('.','VARCHAR(100)') AS [var]
				,ROW_NUMBER()OVER (ORDER BY (SELECT 1)) AS Rn
	  FROM     cteXML t1 CROSS APPLY parents.nodes('r') a(x)
--SELECT * FROM #Temp1

--------------------------------------Converting [vol] values to columns -----------------------------------------------------------------
CREATE TABLE #Temp2([VOL] VARCHAR(1024),Rn INT)
;WITH cteXML
AS(	SELECT		
			   CAST('<r>' + REPLACE([VOL],',','</r><r>')+'</r>' AS XML) AS parents
			 	FROM	Temp
   )
INSERT INTO		#Temp2 ([VOL],Rn)
	   SELECT	 
				x.value('.','VARCHAR(100)') AS [VOL]
				,ROW_NUMBER()OVER (ORDER BY (SELECT 1)) AS Rn
	  FROM     cteXML t1 CROSS APPLY parents.nodes('r') a(x)
--SELECT * FROM #Temp2
--------------------------------------Converting [vol] values to columns -----------------------------------------------------------------
CREATE TABLE #Temp3([VAL] VARCHAR(1024),Rn INT)
;WITH cteXML
AS(	SELECT		
			    CAST('<r>' + REPLACE([VAL],',','</r><r>')+'</r>' AS XML) AS parents
			 	FROM	Temp
   )
INSERT INTO		#Temp3 ([VAL],Rn)
	   SELECT	 
				x.value('.','VARCHAR(100)') AS [VAL]
				,ROW_NUMBER()OVER (ORDER BY (SELECT 1)) AS Rn
	  FROM     cteXML t1 CROSS APPLY parents.nodes('r') a(x)

--------------------------------------Desired result set ---------------------------------------------------------------------------------------
SELECT		    T1.ID
		   ,T1.[VAR]
		   ,T2.[VOL]
		   ,T3.[VAL]	
FROM	    #Temp1 AS T1
INNER JOIN	#Temp2 AS T2
ON			T1.Rn = T2.Rn
INNER JOIN  #Temp3 AS T3
ON			T2.Rn= T3.Rn

--------------------------------------Drop tables ---------------------------------------------------------------------------------------

DROP TABLE #Temp1
DROP TABLE #Temp2
DROP TABLE #Temp3
-----------------------------------------------------------------------------------------------------------------------------------------

-- *** Test Data ***
CREATE TABLE #TableA
(
	ID int NOT NULL
	,[Var] varchar(255) NOT NULL
	,Vol varchar(255) NOT NULL
	,Val varchar(255) NOT NULL
);
INSERT INTO #TableA
VALUES (1, 'V1,V2,V3', '25,75,45', '50,60,80')
	,(2, 'V1,V2', '100,90', '70,60')
	,(3, 'V1,V2,V3,V4', '15,30,80,90', '90,60,45,30');
-- *** End Test Data ***

WITH Split1
AS
(
	SELECT T.ID, S.ItemNumber, S.Item AS [Var]
	FROM #TableA T
		CROSS APPLY dbo.DelimitedSplit8K(T.[Var], ',') S
)
,Split2
AS
(
	SELECT T.ID, S.ItemNumber, S.Item AS Vol
	FROM #TableA T
		CROSS APPLY dbo.DelimitedSplit8K(T.Vol, ',') S
)
,Split3
AS
(
	SELECT T.ID, S.ItemNumber, S.Item AS Val
	FROM #TableA T
		CROSS APPLY dbo.DelimitedSplit8K(T.Val, ',') S
)
SELECT S1.ID, S1.[Var], S2.Vol, S3.Val
FROM Split1 S1
	JOIN Split2 S2
		ON S1.ID = S2.ID
			AND S1.ItemNumber = S2.ItemNumber
	JOIN Split3 S3
		ON S1.ID = S3.ID
			AND S1.ItemNumber = S3.ItemNumber;