with t as (
select '0000039685|1|2,0000055566|4|5' txt
from dual)
select decode(lv,1,col1,2,col2,3,col3) aa, decode(lv,1,col4,2,col5,3,col6) bb
from (
    select regexp_substr(txt1,'[^|]+',1,1) col1,regexp_substr(txt1,'[^|]+',1,2) col2,regexp_substr(txt1,'[^|]+',1,3)col3
          ,regexp_substr(txt2,'[^|]+',1,1) col4,regexp_substr(txt2,'[^|]+',1,2) col5,regexp_substr(txt2,'[^|]+',1,3)col6
          , lv
    from (
            select regexp_substr(txt,'[^,]+',1,1) txt1, regexp_substr(txt,'[^,]+',1,2) txt2
            from t),(select level lv from dual connect by level <= 3));