WITH RECURSIVE SPLIT_ORDERS(OD_NO, COMMENT, IDX, FLD, REMAIN) AS
(
    SELECT
         ORDER_NO AS OD_NO
        ,SLIP_COMMENT AS COMMENT
        ,INSTR(SLIP_COMMENT,',') AS IDX
        ,SUBSTR(SLIP_COMMENT,1,INSTR(SLIP_COMMENT,',')-1) AS FLD
        ,SUBSTR(SLIP_COMMENT,INSTR(SLIP_COMMENT,',')+1)||',' AS REMAIN
    FROM ORDERS
    UNION ALL
    SELECT
         OD_NO
        ,COMMENT
        ,INSTR(REMAIN,',') AS IDX
        ,SUBSTR(REMAIN,1,INSTR(REMAIN,',')-1) AS FLD
        ,SUBSTR(REMAIN,INSTR(REMAIN,',')+1) AS REMAIN
    FROM SPLIT_ORDERS
    WHERE REMAIN != ''
)
SELECT
     OD_NO
    ,COMMENT
    ,CASE COUNT(*) WHEN 2 THEN 1 ELSE COUNT(*) END AS CNT
FROM SPLIT_ORDERS
GROUP BY OD_NO, COMMENT
ORDER BY CNT DESC, OD_NO DESC