One way
Create Table #Main(Id int, Value varchar(20));
Insert #Main(Id, Value) Values(1, 'A'), (2, 'A B');
Create Table #Mapping(MapID char(1), Item varchar(20));
Insert #Mapping(MapID, Item) Values('A', 'Apple'), ('B', 'Banana'), ('C', 'Cherry');
Select m.Id, STRING_AGG(ma.MapID, ',')
From #Main m
Cross Apply string_split(m.Value, ' ') s
Inner Join #Mapping ma On s.value = ma.MapID
Group By m.Id;
Tom