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db<>fiddle
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create table test (
col1 varchar(100),
col2 varchar(100)
)

insert into test (col1,col2) values ('1,2,3,4','1,2,3,4')

select * from (
select value as Col1 from test
CROSS APPLY STRING_SPLIT(replace(replace(Col1,'[',''),']',''),',')
)a
left join (
select value as Col2 from test
CROSS APPLY STRING_SPLIT(replace(replace(Col2,'[',''),']',''),',')
)b on a.col1 =b.col2

Col1 Col2
1 1
2 2
3 3
4 4