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 = 7257 
WHERE 
  cscart_products_categories.product_id IN (
    88959, 88960, 88962, 85801, 85802, 84700, 
    88961, 85800, 88064, 88957, 88958, 
    88942, 88969, 88970, 88973, 88974, 
    88967, 88968, 88971, 88972, 88955, 
    88956, 88953, 88954
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00107

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "83.99"
    },
    "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": 93,
            "rows_produced_per_join": 93,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "9.59",
              "eval_cost": "9.30",
              "prefix_cost": "18.89",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (88959,88960,88962,85801,85802,84700,88961,85800,88064,88957,88958,88942,88969,88970,88973,88974,88967,88968,88971,88972,88955,88956,88953,88954))"
          }
        },
        {
          "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": 93,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "23.25",
              "eval_cost": "9.30",
              "prefix_cost": "51.44",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        },
        {
          "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": 4,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "23.25",
              "eval_cost": "0.47",
              "prefix_cost": "83.99",
              "data_read_per_join": "12K"
            },
            "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')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
84700 7241,7309,7346,7208M
85800 7241,7309,7346,7208M
85801 7241,7309,7346,7208M
85802 7241,7309,7346,7208M
88064 7258M
88942 7241,7309,7346,7208M
88953 7241,7309,7346,7208M
88954 7241,7309,7346,7208M
88955 7241,7309,7346,7208M
88956 7241,7309,7346,7208M
88957 7241,7309,7346,7208M
88958 7241,7309,7346,7208M
88959 7241,7309,7346,7208M
88960 7241,7309,7346,7208M
88961 7241,7309,7346,7208M
88962 7241,7309,7346,7208M
88967 7241,7309,7346,7208M
88968 7241,7309,7346,7208M
88969 7241,7309,7346,7208M
88970 7241,7309,7346,7208M
88971 7241,7309,7346,7208M
88972 7241,7309,7346,7208M
88973 7241,7309,7346,7208M
88974 7241,7309,7346,7208M