As many rows as you want:
\documentclass{article}
\usepackage{xparse}
\ExplSyntaxOn
\NewDocumentCommand{\mycommand}{m}
{
\begin{tabular}{c}
\seq_set_from_clist:Nn \l_tmpa_seq { #1 }
\seq_use:Nn \l_tmpa_seq { \\ }
\end{tabular}
}
\ExplSyntaxOff
\begin{document}
\mycommand{a} \mycommand{a,b} \mycommand{a,b,c,d,e,f}
\end{document}

Alternative approach:
\documentclass{article}
\usepackage{xparse}
\ExplSyntaxOn
\NewDocumentCommand{\mycommand}{m}
{
\begin{tabular}{c}
\clist_map_function:nN { #1 } \joan_makerow:n
\end{tabular}
}
\cs_new_protected:Nn \joan_makerow:n { #1 \\ }
\ExplSyntaxOff
\begin{document}
\mycommand{a} \mycommand{a,b} \mycommand{a,b,c,d,e,f}
\end{document}
Look, ma! No packages!
\documentclass{article}
\makeatletter
\newtoks\joan@rows
\newcommand{\mycommand}[1]{%
\begin{tabular}{c}
\@for\next:=#1\do{\joan@rows=\expandafter{\the\expandafter\joan@rows\next\\}}%
\the\joan@rows
\end{tabular}%
}
\makeatother
\begin{document}
\mycommand{a} \mycommand{a,b} \mycommand{a,b,c,d,e,f}
\end{document}
Addition
Suppose you want to uppercase the items. Then the “no packages” approach is
\documentclass{article}
\makeatletter
\newtoks\joan@rows
\newcommand{\mycommand}[1]{%
\begin{tabular}{c}
\@for\next:=#1\do{\joan@rows=\expandafter{\the\expandafter\joan@rows\expandafter\MakeUppercase\expandafter{\next}\\}}%
\the\joan@rows
\end{tabular}%
}
\makeatother
\begin{document}
\mycommand{a} \mycommand{a,b} \mycommand{a,b,c,d,e,f}
\end{document}
The xparse approach is much easier:
\documentclass{article}
\usepackage{xparse}
\ExplSyntaxOn
\NewDocumentCommand{\mycommand}{m}
{
\begin{tabular}{c}
\clist_map_function:nN { #1 } \joan_makerow:n
\end{tabular}
}
\cs_new_protected:Nn \joan_makerow:n { \tl_upper_case:n { #1 } \\ }
\ExplSyntaxOff
\begin{document}
\mycommand{a} \mycommand{a,b} \mycommand{a,b,c,d,e,f}
\end{document}
