Aspx Fashion Tip... ;)

Hi!
Im building a site for internal use for a company i work at.
And im having hard to decide what to do. The alternatives are
comma separated lists vs separate tables.
 For example.. I will use a number of different type of objekt that all will hold 1 or more document links, phone numbers, emails etc
As far as i can i i have 2 possibilitys. One is to add textfields for each of these subojects in each objects tables. Then i add all info as commaseparrated lists in 2-3 layers wich i then save in the respecive objects fields.
(Look like something below for example )
,comment'emailadress,comment'emailadress,
Or i add 1 table for each subobject type wich manage the subobjects or link between different objects
for example:
table layout for email:
id | parent_type | parent_id | comment | email
Or for example contacts a mediator table:
id | parent_type | parent_id | contact_id
 
Hope you understand what i mean, would really appriechiate suggestions, comments regarding what can be considered as "best practise" in these cases. Putting it in separate tables should make searches easier, and coding easier in my book. But again im thinking if perhaps commalists is a faster and more recource conservative way of doing it + to me it feels like (perhaps i have no reason to think this?) making tables for items like feels like a timebomb if you exhaust your idfields identity count. Though this app will be used by perhaps 100ppl at most so perhaps not an extremely utilized webapp.
Anyway glad if you could give me some input!