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Step 1 – Concatenate (join) the cell contents using & and use CHAR(10) wherever you want the item to shift to the next line. CHAR(10) will help synthetically create the effect of ALT+ENTER or line break

Step 2 – Select the cell(s) where the formula has been entered and apply WRAP TEXT. It will activate the effect of line break as created by CHAR(10)

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