Follow the next approach:-
1) Turning a Comma Separated string into individual rows via using CROSS APPLY with XML
2) Join the two tables with left join.
3) Concatenate many rows with same id via using STUFF & FOR XML
4) Use Replace function for removing comma.
Demo:-
declare @MyTable table (id int , Tbl1Col varchar(10))
insert into @MyTable values (1,'2'),(2,'2,4'),(3,''),(4,'6'),(5,'3')
declare @MyTable2 table (id int , Tbl2Col varchar(10))
insert into @MyTable2 values (1,'E'),(2,'F'),(3,'M'),(4,'U'),(5,'P'),(6,'C'),(7,'N'),(8,'G')
select a.id , Tbl2Col
into #TestTable
from 
(
SELECT A.id,  
     Split.a.value('.', 'VARCHAR(100)') AS Tbl1Col  
 FROM  
 (
     SELECT id,  
         CAST ('<M>' + REPLACE(Tbl1Col, ',', '</M><M>') + '</M>' AS XML) AS Data  
     FROM  @MyTable
 ) AS A CROSS APPLY Data.nodes ('/M') AS Split(a) ) a
 left join @MyTable2 b
 on a.Tbl1Col = b.id
order by a.id
SELECT id, Tbl2Col = 
    Replace(STUFF((SELECT DISTINCT ', ' + Tbl2Col
           FROM #TestTable b 
           WHERE b.id = a.id 
          FOR XML PATH('')), 1, 2, ''),',','')
FROM #TestTable a
GROUP BY id
Output:-
1   F
2   F U
3   NULL
4   C
5   M
References:-
Turning a Comma Separated string into individual rows
How to concatenate many rows with same id in sql?
Finally:-
Don't use this approach, and normalize your database instead , just use it as fun/training/trying .... etc code.