try:
=ARRAYFORMULA(REGEXREPLACE(FLATTEN(TRIM(QUERY(QUERY(QUERY({IFERROR(SPLIT(FLATTEN(
IF(""=IFERROR(SPLIT(A1:A3, ", ")),,TEXT(ROW(A1:A3), "♥00000"))), "×")),
SEQUENCE(COLUMNS(SPLIT(A1:A3, ", "))*MAX(LEN(TRIM(SPLIT(QUERY(A1:A3&",",,9^9), ", "))))),
TRIM(FLATTEN(QUERY(IFERROR(REGEXREPLACE(SORT(TRANSPOSE(REGEXREPLACE(SPLIT(FLATTEN(
IF(""=IFERROR(SPLIT(A1:A3, ", ")),,REPT(SPLIT(A1:A3, ", ")&"×", LEN(SPLIT(A1:A3, ", "))))), "×"),
{"(×)", "("&REPT(".", SEQUENCE(1, MAX(LEN(TRIM(SPLIT(QUERY(A1:A3&",",,9^9), ", "))))-1))&")$"}, )&","),
SEQUENCE(MAX(LEN(TRIM(SPLIT(QUERY(A1:A3&",",,9^9), ", "))))), 0), "^,$", )),,9^9)))},
"select max(Col3) where Col1 is not null group by Col2 pivot Col1"), "offset 1", 0),,9^9))), ",$", ))

for non-english sheets:
=ARRAYFORMULA(REGEXREPLACE(FLATTEN(TRIM(QUERY(QUERY(QUERY({IFERROR(SPLIT(FLATTEN(
IF(""=IFERROR(SPLIT(A1:A3; ", "));;TEXT(ROW(A1:A3); "♥00000"))); "×"))\
SEQUENCE(COLUMNS(SPLIT(A1:A3; ", "))*MAX(LEN(TRIM(SPLIT(QUERY(A1:A3&",";;9^9); ", ")))))\
TRIM(FLATTEN(QUERY(IFERROR(REGEXREPLACE(SORT(TRANSPOSE(REGEXREPLACE(SPLIT(FLATTEN(
IF(""=IFERROR(SPLIT(A1:A3; ", "));;REPT(SPLIT(A1:A3; ", ")&"×"; LEN(SPLIT(A1:A3; ", "))))); "×");
{"(×)"\ "("&REPT("."; SEQUENCE(1; MAX(LEN(TRIM(SPLIT(QUERY(A1:A3&",";;9^9); ", "))))-1))&")$"}; )&",");
SEQUENCE(MAX(LEN(TRIM(SPLIT(QUERY(A1:A3&",";;9^9); ", "))))); 0); "^,$"; ));;9^9)))};
"select max(Col3) where Col1 is not null group by Col2 pivot Col1"); "offset 1"; 0);;9^9))); ",$"; ))
update:
=ARRAYFORMULA(REGEXREPLACE(FLATTEN(TRIM(QUERY(QUERY(QUERY({IFERROR(SPLIT(FLATTEN(
IF(""=IFERROR(SPLIT(A2:A; ", "));;TEXT(ROW(A2:A); "♥00000"))); "×"))\
SEQUENCE(ROWS(IFERROR(SPLIT(FLATTEN(
IF(""=IFERROR(SPLIT(A2:A; ", "));;TEXT(ROW(A2:A); "♥00000"))); "×"))))\
TRIM(FLATTEN(QUERY(IFERROR(REGEXREPLACE(SORT(TRANSPOSE(REGEXREPLACE(SPLIT(FLATTEN(
IF(""=IFERROR(SPLIT(A2:A; ", "));;REPT(SPLIT(A2:A; ", ")&"×"; LEN(SPLIT(A2:A; ", "))))); "×");
{"(×)"\ "("&REPT("."; SEQUENCE(1; MAX(LEN(TRIM(SPLIT(QUERY(A2:A&",";;9^9); ", "))))-1))&")$"}; )&",");
SEQUENCE(MAX(LEN(TRIM(SPLIT(QUERY(A2:A&",";;9^9); ", "))))); 0); "^,$"; ));;9^9)))};
"select max(Col3) where Col1 is not null group by Col2 pivot Col1"); "offset 1"; 0);;9^9))); ",$"; ))

but if you got large dataset its better (faster) to split it into chunks like:
=ARRAYFORMULA({REGEXREPLACE(FLATTEN(TRIM(QUERY(QUERY(QUERY({IFERROR(SPLIT(FLATTEN(
IF(""=IFERROR(SPLIT(A2:A600; ", "));;TEXT(ROW(A2:A600); "♥00000"))); "×"))\
SEQUENCE(ROWS(IFERROR(SPLIT(FLATTEN(
IF(""=IFERROR(SPLIT(A2:A600; ", "));;TEXT(ROW(A2:A600); "♥00000"))); "×"))))\
TRIM(FLATTEN(QUERY(IFERROR(REGEXREPLACE(SORT(TRANSPOSE(REGEXREPLACE(SPLIT(FLATTEN(
IF(""=IFERROR(SPLIT(A2:A600; ", "));;REPT(SPLIT(A2:A600; ", ")&"×"; LEN(SPLIT(A2:A600; ", "))))); "×");
{"(×)"\ "("&REPT("."; SEQUENCE(1; MAX(LEN(TRIM(SPLIT(QUERY(A2:A600&",";;9^9); ", "))))-1))&")$"}; )&",");
SEQUENCE(MAX(LEN(TRIM(SPLIT(QUERY(A2:A600&",";;9^9); ", "))))); 0); "^,$"; ));;9^9)))};
"select max(Col3) where Col1 is not null group by Col2 pivot Col1"); "offset 1"; 0);;9^9))); ",$"; );
REGEXREPLACE(FLATTEN(TRIM(QUERY(QUERY(QUERY({IFERROR(SPLIT(FLATTEN(
IF(""=IFERROR(SPLIT(A601:A; ", "));;TEXT(ROW(A601:A); "♥00000"))); "×"))\
SEQUENCE(ROWS(IFERROR(SPLIT(FLATTEN(
IF(""=IFERROR(SPLIT(A601:A; ", "));;TEXT(ROW(A601:A); "♥00000"))); "×"))))\
TRIM(FLATTEN(QUERY(IFERROR(REGEXREPLACE(SORT(TRANSPOSE(REGEXREPLACE(SPLIT(FLATTEN(
IF(""=IFERROR(SPLIT(A601:A; ", "));;REPT(SPLIT(A601:A; ", ")&"×"; LEN(SPLIT(A601:A; ", "))))); "×");
{"(×)"\ "("&REPT("."; SEQUENCE(1; MAX(LEN(TRIM(SPLIT(QUERY(A601:A&",";;9^9); ", "))))-1))&")$"}; )&",");
SEQUENCE(MAX(LEN(TRIM(SPLIT(QUERY(A601:A&",";;9^9); ", "))))); 0); "^,$"; ));;9^9)))};
"select max(Col3) where Col1 is not null group by Col2 pivot Col1"); "offset 1"; 0);;9^9))); ",$"; )})