I have the following two tables;

Index Table

ID  Index Value
222  Email
222  Phone
222 Customer
333 SMS
333 E Mail,
333 Advisor

Export Table
--------
ID   Action    Action Time   
123  Complete  30/07/2024 10:34
222  Export    30/07/2024 10:34
333  Export    30/07/2024 10:34
444  Complete  30/07/2024 10:34

If I SELECT Index Value FROM Index Table when action is export , I get this result:

select
distinct 
stuff((
select  ','+ '"'+Index Value+'"' 
from [Index] I 
inner join Export E on I.ID = E.ID 
where E.ID in('222,333')
and E. Action='Export'
for xml path('') ),1,1,'') 

I get this:
Email, SMS, Phone, Email, Customer, Advisor

but what I really need is one row with all the values separated by comma as one record and break line at the end and having second record below, like this:
Email, Phone, Customer
SMS, Email, Advisor