There are couple of possibilities: http://stackoverflow.com/questions/4845660/xsl-how-to-split-strings but the most common is:
<xsl:stylesheet version="1.0"
xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
xmlns:tridion="http://www.xyz.com/tridion/schemas">
<xsl:template match="tridion:Office/tridion:Telephone/text()" name="split">
<xsl:param name="pText" select="."/>
<xsl:if test="string-length($pText)">
<xsl:if test="not($pText=.)">
<br />
</xsl:if>
<xsl:value-of select="substring-before(concat($pText,','),',')"/>
<xsl:call-template name="split">
<xsl:with-param name="pText" select="substring-after($pText, ',')"/>
</xsl:call-template>
</xsl:if>
</xsl:template>
<!--Identity transform-->
<xsl:template match="@* | node()">
<xsl:copy>
<xsl:apply-templates select="@* | node()"/>
</xsl:copy>
</xsl:template>
</xsl:stylesheet>