SQL Server 2019

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select @@version;


(No column name)


Microsoft SQL Server 2019 (RTM-CU6) (KB4563110) - 15.0.4053.23 (X64) 
	Jul 25 2020 11:26:55 
	Copyright (C) 2019 Microsoft Corporation
	Express Edition (64-bit) on Windows Server 2019 Standard 10.0 <X64> (Build 17763: ) (Hypervisor)



create table t(x varchar(50), y varchar(50))
insert into t
select '1,11,32' ,'A' union all
select '11,12,28','B' union all
select '1'       ,'C' union all
select '32,12,1' ,'D' 
4 rows affected

with data
 as (
SELECT t.c.value('.', 'VARCHAR(1000)') as val
      ,y
      ,x
           FROM (
                 SELECT x1 = CAST('<t>' + 
                             REPLACE(x , ',', '</t><t>') + '</t>' AS XML)
                        ,y 
                        ,x
                   FROM t
                ) a
     CROSS APPLY x1.nodes('/t') t(c)
     )
select x,y
  from data
where val=1 


x
y


1,11,32
A

1
C

32,12,1
D