This seems to be Excel. Is the goal to load this Excel file into R, process it, then export it back to Excel? Then this should work:
library(tidyverse)
my_excel <- readxl::read_excel("Book1.xlsx")
my_excel
#> A tibble: 2 x 5
#> DOI Funding.Details Pubmed.ID Source EID
#> <chr> <chr> <chr> <chr> <chr>
#> 1 a "fa\r\nfb\r\n\r\nfc\r\n" b c d
#> 2 e "ff\r\n" g h i
my_excel <- my_excel |>
tidyr::separate_rows(Funding.Details) |>
filter(nchar(Funding.Details) > 0 )
my_excel
#> A tibble: 4 x 5
#> DOI Funding.Details Pubmed.ID Source EID
#> <chr> <chr> <chr> <chr> <chr>
#> 1 a fa b c d
#> 2 a fb b c d
#> 3 a fc b c d
#> 4 e ff g h i
writexl::write_xlsx(my_excel, "Book1_expanded.xlsx")
Where \r\n is the newline on Windows, it would look slightly different on MacOS (\r) or Linux (\n).
Not sure you can do that purely in Excel.