declare @TableSvar table ( 
	NewPK int identity(1,1), 
	CustomerID varchar(5) NOT NULL,
	Vcomments text 
	  )

Insert Into @TablesVar (CustomerID,vcomments)
Select	'A001','The order has been placed for the customer and may recieve in 25 days and deliever at specified address'
union all
Select	'A002','The order has been placed for the customer and may recieve in 35 days and deliever to the specified location.'

DECLARE @widthSplit INT = 20

-- Make a number table. This would be better with a permanent number table....
; WITH numbers ([n]) AS (
	SELECT ROW_NUMBER() OVER (ORDER BY a.[a])
	FROM
		(SELECT 1 AS [a] UNION SELECT 2 UNION SELECT 3 UNION SELECT 4 UNION SELECT 5) AS a
		CROSS JOIN (SELECT 1 AS [a] UNION SELECT 2 UNION SELECT 3 UNION SELECT 4 UNION SELECT 5) AS b
	)
SELECT
	[CustomerID]
	, ROW_NUMBER() OVER ( ORDER BY s.[CustomerID], n.[n]) AS [NewPK]
	, SUBSTRING(s.[Vcomments], (n.[n]-1) * @widthSplit, @widthSplit) AS [VComments]
FROM
	@TableSvar AS s
	CROSS JOIN numbers AS n
WHERE
	n.[n] <= (LEN(CAST(s.[Vcomments] AS VARCHAR(MAX))) / @widthSplit) + 1
ORDER BY
	[CustomerID]
	, n.[n]

CustomerID NewPK                VComments
---------- -------------------- -----------------------
A001       1                    The order has been 
A001       2                    placed for the custo
A001       3                    mer and may recieve 
A001       4                    in 25 days and delie
A001       5                    ver at specified add
A001       6                    ress
A002       7                    The order has been 
A002       8                    placed for the custo
A002       9                    mer and may recieve 
A002       10                   in 35 days and delie
A002       11                   ver to the specified
A002       12                    location.