Here is a VBA macro that expects the one minute data to be in Column A and the one second data in Column B and it pokes the results in Column C.
Option Explicit
Public Sub PopulateColumnC()
    Dim Row As Integer
    Dim m1 As Integer
    Dim m2 As Integer
    Dim y As Integer
    Dim f As Single
    Dim f1 As Single
    Dim f2 As Single
    Dim f3 As Single
    Dim d As Single
    Dim s As Single
    
    With Sheet1
        Row = 1
        m1 = 1
        m2 = 2
        s = 0#
        f3 = 0#
        
        Do
            f1 = .Cells(m1, 1).Value
            f2 = .Cells(m2, 1).Value
            If f2 <> 0# Then
                d = (f2 - f1) / 60#
                For y = 1 To 60
                    .Cells(Row, 3).Value = f3
                    f3 = f3 + d
                    Row = Row + 1
                Next y
            End If
            m1 = m1 + 1
            m2 = m2 + 1
        Loop Until f2 = 0#
    End With
End Sub
Note: The text is lost in translation. It actually reads "If f2 is not equal to 0# Then"