좀 늦었네요.

아래 참고하세요.

with t as(
    select 1 a, 11 b, 111 c from dual union all
    select 1, 22, 222 from dual union all
    select 1, 33, 333 from dual
)
select substr(sys_connect_by_path(a.a,','),2) a
       ,substr(sys_connect_by_path(a.b,','),2) b
       ,substr(sys_connect_by_path(a.c,','),2) c
from (
        select rownum rn
               ,a.a
               ,a.b
               ,a.c
        from t a
      ) a    
where level=3     
connect by prior rn = rn-1