First, some background information:
Except when it is the operand of the sizeof, _Alignof, or unary & operators, or is a string literal being used to initialize another array in a declaration, an expression of type "N-element array of T" is converted ("decays") to an expression of type "pointer to T", and its value is the address of the first element in the array. For example, given the array
int a[10];
anytime the expression a appears in the code, its type will be converted from "10-element array of int" to "pointer to int", or int *, except for cases like sizeof a, _Alignof a, and &a. If we have a 2D array of T, such as
int a[10][10];
the expression a will be converted from type "10-element array of 10-element array of int" to "pointer to 10-element array of int", or int (*)[10] (look familiar? that's the type of your pointer p).
If we want to dynamically allocate an N-element array of type T, we write something like
T *p = malloc(N * sizeof *p);
sizeof *p is equivalent to sizeof (T). In this particular case, type T is "10-element array of int", or int [10]. We want to allocate 4 such arrays, so we can write
int (*p)[10];
p = malloc(4 * sizeof *p);
This allocates space for 4 10-element arrays of int, and assigns the result to p. (sizeof *p == sizeof (int [10])).
So how does this become a 2D array?
Remember that the expression a[i] is equivalent to *(a + i); we find the address of the i'th element of type T following a and dereference the result. In this case p[i] gives us the address of the ith 10-element array of int following p. Since we dereference the pointer as part of the subscript operation, the type of the expression p[i] is "10-element array of int". Thus we can subscript this expression again and get p[i][j].