flip value and index in a list creating branches

i´m trying to solve a filtering and grouping/branching issue... i have used the closest point component to create a list of values (indexes) that relate to the given index number in the same list... as far as i can see in my geometry model there are multiple relations within the list of indexes... so i thought i´d like to flip the value - which is the relating index number - with the corresponding index so as to create branches with lists of indexes that relate to the value re-occuring within the flow of the original list... has anyone an idea on how to accomplish this?

example:

index 0 value 3

index 1 value 3

index 2 value 3

flipped and branched:

branch 3 index 0 value 0

branch 3 index 1 value 1

branch 3 index 2 value 2

greetings

ante