Firstly you need to split the data into two columns like
    SELECT CASE
     WHEN name LIKE '%,%' THEN LEFT(name, Charindex(' ', products) - 1)
     ELSE name
   END,
   CASE
     WHEN name LIKE '%,%' THEN RIGHT(name, Charindex(' ', Reverse(products)) - 1)
   END
   FROM   YourTable 
then you need to union this with the same table... and the final code will look like...
    select count( distinct abc), abc from 
    (
    SELECT CASE
       WHEN PA_NAME LIKE '% %' THEN LEFT(PA_NAME, Charindex(' ', PA_NAME) - 1)
       ELSE PA_NAME
    END [abc]
    FROM   phparty
    union all
    SELECT CASE
     WHEN PA_NAME LIKE '% %' THEN RIGHT(PA_NAME, Charindex(' ', Reverse(PA_NAME)) -1)
   END [abc]
    FROM   phparty
    ) t group by abc 
here you can replace pa_name with your_column_name