SELECT 
  cscart_products_categories.product_id, 
  GROUP_CONCAT(
    IF(
      cscart_products_categories.link_type = "M", 
      CONCAT(
        cscart_products_categories.category_id, 
        "M"
      ), 
      cscart_products_categories.category_id
    )
  ) AS category_ids, 
  product_position_source.position AS position 
FROM 
  cscart_products_categories 
  INNER JOIN cscart_categories ON cscart_categories.category_id = cscart_products_categories.category_id 
  AND cscart_categories.storefront_id IN (0, 1) 
  AND (
    cscart_categories.usergroup_ids = '' 
    OR FIND_IN_SET(
      0, cscart_categories.usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, cscart_categories.usergroup_ids
    )
  ) 
  AND cscart_categories.status IN ('A', 'H') 
  LEFT JOIN cscart_products_categories AS product_position_source ON cscart_products_categories.product_id = product_position_source.product_id 
  AND product_position_source.category_id = 7148 
WHERE 
  cscart_products_categories.product_id IN (
    88961, 85800, 82352, 91937, 91939, 91940, 
    91941, 91942, 91943, 88957, 88958, 
    85644, 88942, 86856, 88969, 88970, 
    88973, 88974, 87280, 87288, 85580, 
    86863, 82386, 88094
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00125

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "40.58"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 71,
            "rows_produced_per_join": 71,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "7.39",
              "eval_cost": "7.10",
              "prefix_cost": "14.49",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (88961,85800,82352,91937,91939,91940,91941,91942,91943,88957,88958,85644,88942,86856,88969,88970,88973,88974,87280,87288,85580,86863,82386,88094))"
          }
        },
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "nuie_scalesta_net.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "17.75",
              "eval_cost": "0.36",
              "prefix_cost": "39.34",
              "data_read_per_join": "9K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`nuie_scalesta_net`.`cscart_categories`.`storefront_id` in (0,1)) and ((`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids`))) and (`nuie_scalesta_net`.`cscart_categories`.`status` in ('A','H')))"
          }
        },
        {
          "table": {
            "table_name": "product_position_source",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id",
              "product_id"
            ],
            "key_length": "6",
            "ref": [
              "const",
              "nuie_scalesta_net.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 3,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.89",
              "eval_cost": "0.36",
              "prefix_cost": "40.58",
              "data_read_per_join": "56"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82352 7305,7160M
82386 7305,7160M
85580 7341,7342,7343,7157M
85644 7148,7156,7157M 0
85800 7241,7309,7346,7208M
86856 7182,7300,7149M
86863 7148,7156,7157M 0
87280 7148,7207M 0
87288 7148,7207M 0
88094 7148,7158M 0
88942 7241,7309,7346,7208M
88957 7241,7309,7346,7208M
88958 7241,7309,7346,7208M
88961 7241,7309,7346,7208M
88969 7241,7309,7346,7208M
88970 7241,7309,7346,7208M
88973 7241,7309,7346,7208M
88974 7241,7309,7346,7208M
91937 7301,7151M
91939 7301,7151M
91940 7301,7151M
91941 7301,7151M
91942 7301,7151M
91943 7301,7151M