Hi @The_Voter ,
this is not a task for the multi-row formula as that is specifically used to reference rows above and below the current line. You can learn more about that tool HERE.
This task can be completed by pivoting your data into rows using the delimiter in the DIRECTION column. The delimiter in this case is \sAND\s, that is a space followed by the word AND followed by another space. You can simply use this in the Text-to-Columns tool:
Ensure you have the "Skip empty columns" box checked.
This will split your data our into two rows, one for each of the directions.
You then simply apply the Sort tool to put it in the order you want:
I hope this helps,