Categorize recipe names in Excel

Industry: Food and Beverage
Analysis tool: Excel
Description of analysis: I have the names of 10k recipes i'd like categorized into a two-level structure for my project. (see attached Excel). All the recipe names are listed on the "Recipe-Sheet" with some initial categories listed under the "Levels-Sheet".

I've done the first 10 as a sample. Should be straight forward. Note 2 key requirements:

1) The ID and recipe name combination bust stay the same as this is required to read the data back into the database.

2) If any 2-level category has more than 100 values, i'd like it to be sub-divided into something more specific to keep all categories under 100 entries. Feel free to add as many categories as needed.
Extra notes: Someone with food experience is preferred, but not required. Proficiency in English is essential for proper categorization.