Public Sub SplitNodeAttributes()
     Dim vOut() As Variant, vIn As Variant
     Dim LRow As Long, pSheet As Worksheet
     Dim pReg As Object, pMatch As Object
     Dim iRow As Long, iCol As Long, sVal As String
      
     Set pSheet = ActiveSheet: LRow = pSheet.Cells(pSheet.Rows.Count, 1).End(xlUp).Row
     vIn = pSheet.Range(pSheet.Cells(1, 1), pSheet.Cells(LRow, 1)).Value
     ReDim vOut(1 To LRow, 0 To pSheet.Columns.Count - 2)
     Set pReg = CreateObject("VBScript.RegExp")
     pReg.Global = True: pReg.IgnoreCase = True
     pReg.Pattern = "<[а-я]+\d+|[а-я]+\d+="".*?"""
      
     For iRow = 1 To LRow
         Set pMatch = pReg.Execute(vIn(iRow, 1))
         If pMatch.Count = 0 Then
             vOut(iRow, 0) = vIn(iRow, 1)
         Else
             sVal = pMatch(0).Value
             If Mid$(sVal, 1, 1) = "<" Then sVal = Mid$(sVal, 2)
             vOut(iRow, 0) = sVal
             For iCol = 1 To pMatch.Count - 1
                 vOut(iRow, iCol) = pMatch(iCol).Value
             Next iCol
         End If
     Next iRow
     pSheet.Range(pSheet.Cells(1, 2), pSheet.Cells(LRow, pSheet.Columns.Count)).Value = vOut
End Sub

Set NewXML = CreateObject("MSXML.DOMDocument")