Here's an example based on Scott's EMP table (as I don't have yours, whose name is invalid anyway). Besides, you should pay attention to fix obvious errors, such as dbms.output (there's no dot but underline), varchar2() variable with no size, v_values as while declaring the cursor (there's no as) and similar stuff which are easy to fix and show that you're actually paying attention to what you're doing, and not typing just because you must.
Read comments within code.
SQL> set serveroutput on;
SQL> create or replace procedure myproc is
2 cursor cur_dummy (v_values varchar2) is
3 -- split V_VALUES into rows
4 select empno, ename, job
5 from emp
6 where job in (select trim(regexp_substr(v_values, '[^,]+', 1, level))
7 from dual
8 connect by level <= regexp_count(v_values, ',') + 1
9 );
10 l_values varchar2(100);
11 begin
12 -- no need to complicate with single quotes and stuff; just name those values
13 l_values:='CLERK, MANAGER';
14
15 for rec in cur_dummy (l_values)
16 loop
17 dbms_output.put_line(rec.empno || ' ' || rec.ename || ' ' || rec.job);
18 end loop;
19 end;
20 /
Procedure created.
SQL> exec myproc;
7369 SMITH CLERK
7566 JONES MANAGER
7698 BLAKE MANAGER
7876 ADAMS CLERK
7900 JAMES CLERK
PL/SQL procedure successfully completed.
SQL>