If you're looking for an Excel formula to move every third row to its own column, this will do it for you.
The formula itself is:
=IF(MOD(ROW(),3)=1,OFFSET($A1,COLUMN()-2,0),"")
This formula assumes that your data starts in Row 1 and is in Column A.
If your data has a header (or you want to add one) and your data starts in Row 2, you must change your formula to this instead:
=IF(MOD(ROW(),3)=2,OFFSET($A2,COLUMN(),-2,0),"")
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