Input File:
nawk -F "|" '{
for(i=1;i<=NF;i++) {
if (i == 2)
{gsub(",","#",$i);z=split($i,a,"[#]")}
else if (i == 3)
{gsub(",","#",$i);z=split($i,b,"[#]")}
}
if(z > 0) for(i=1;i<=z;i++)
print $1,a,"Test";
if(w > 0) for(j=1;j<=w;j++)
print $1,b[j],"Testing";
z=0;w=0
}' OFS="|" awktest.txt
Required Output: