--- внешний цикл по курсору
if cursor_rec.kod1 is not null then
  insert into t (id, kod1, p1, p2) values (cursor_rec.id, cursor_rec.kod1, cursor_rec.p1, cursor_rec.p2)
end if
if cursor_rec.kod2 is not null then
  insert into t (id, kod2) values (cursor_rec.id, cursor_rec.kod2, null, null)
end if
if cursor_rec.kod3 is not null then
  insert into t (id, kod3) values (cursor_rec.id, cursor_rec.kod3, null, null)
end if

create table tab1 
(
  order_id integer,
  code1 integer,
  code2 integer,
  code3 integer,
  code1_note varchar2(20)
);


insert into tab1 (order_id, code1, code2, code3, code1_note) values (1, 10, 20, 30, 'code1 note');
insert into tab1 (order_id, code1, code2, code3, code1_note) values (1, 10, null, null, 'code1 note');
insert into tab1 (order_id, code1, code2, code3, code1_note) values (1, 70, 26, null, 'code1 note');

commit;

select order_id,
       decode(gr, 'code1', 1, 'code2', 2, 'code3', 3) gr,
       code_id,
       code1_note
  from tab1 unpivot(code_id for gr in(code1, code2, code3))