Split comma delimited string and insert to a table (int)

Using the Split() function you have mentioned in comments,

-- Variable holding comma separated values
DECLARE @Var VARCHAR(4000);
SET @Var =  '188,189,190,191,192,193,194'

-- Test Target Table
DECLARE @Target_Table TABLE  (First_ID INT,Second_ID INT,Third_ID INT) 

-- Insert statement
INSERT INTO @Target_Table
SELECT 1, CAST(Items AS INT) , 0 
FROM  dbo.Split(@Var, ',')  

-- Test Select
SELECT * FROM  @Target_Table  

Result Set

╔══════════╦═══════════╦══════════╗
║ First_ID ║ Second_ID ║ Third_ID ║
╠══════════╬═══════════╬══════════╣
║        1 ║       188 ║        0 ║
║        1 ║       189 ║        0 ║
║        1 ║       190 ║        0 ║
║        1 ║       191 ║        0 ║
║        1 ║       192 ║        0 ║
║        1 ║       193 ║        0 ║
║        1 ║       194 ║        0 ║
╚══════════╩═══════════╩══════════╝  

From SQL server 2016 onwards you can use this function string_split

DECLARE @Var VARCHAR(4000);
SET @Var =  '188,189,190,191,192,193,194'

SELECT 1 as First_ID, value as Second_ID ,0 as Third_ID FROM string_split(@Var,',')

Better use XML for this,

Declare @Var nvarchar(MAX)

Set @Var ='188,189,190,191,192,193,194'

DECLARE @XML AS XML

DECLARE @Delimiter AS CHAR(1) =','

SET @XML = CAST(('<X>'+REPLACE(@Var,@Delimiter ,'</X><X>')+'</X>') AS XML)

DECLARE @temp TABLE (ID INT)

INSERT INTO @temp

SELECT N.value('.', 'INT') AS ID FROM @XML.nodes('X') AS T(N)

SELECT * FROM @temp