How to pass lists as variables into where in clause (SQL Server)

问题

I am trying to make a query like this dynamic using variables in SQL Server.

Original Query (returns results)

select
*
from items
where [key] in ('material', 'type') 
and value in ('nylon/latex', 'general purpose')

New Query (returns empty set)

declare @keys nvarchar(max) = 'material, type'
declare @values nvarchar(max) = 'nylon/latex, general purpose'

select
*
from items
where [key] in (@keys) 
and value in (@values)

How can I pass CSV data into these in clauses dynamically?

来源：https://stackoverflow.com/questions/58774178/how-to-pass-lists-as-variables-into-where-in-clause-sql-server