轉置成二行 (13070)

A8:A19{=IFERROR(INDEX(A:A,SMALL(IF(ROUND(MMULT(N(B$2:I$4<>""),ROW(1:8)^0)/4,)>={1,2},ROW($2:$4)),INT(ROW(A2)/2))),"")

B8:E19=IF($A8="","",IF(MOD(ROW(A1),2),OFFSET($A$1,,COLUMN(A1)+(MOD(ROW(A1),4)=3)*4),VLOOKUP($A8,$A:$I,MATCH(B7,$1:$1,),)&""))