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.company_id = 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 = 2678 
WHERE 
  cscart_products_categories.product_id IN (
    4691, 4692, 4696, 4694, 4695, 4693, 5025, 
    4302, 5019, 5026, 5020, 5027, 5024
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00126

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "table_name": "cscart_products_categories",
      "access_type": "range",
      "possible_keys": ["PRIMARY", "pt"],
      "key": "pt",
      "key_length": "3",
      "used_key_parts": ["product_id"],
      "rows": 96,
      "filtered": 100,
      "index_condition": "cscart_products_categories.product_id in (4691,4692,4696,4694,4695,4693,5025,4302,5019,5026,5020,5027,5024)"
    },
    "table": {
      "table_name": "product_position_source",
      "access_type": "eq_ref",
      "possible_keys": ["PRIMARY", "pt"],
      "key": "PRIMARY",
      "key_length": "6",
      "used_key_parts": ["category_id", "product_id"],
      "ref": ["const", "rfswire_cart.cscart_products_categories.product_id"],
      "rows": 1,
      "filtered": 100
    },
    "table": {
      "table_name": "cscart_categories",
      "access_type": "eq_ref",
      "possible_keys": ["PRIMARY", "c_status", "p_category_id"],
      "key": "PRIMARY",
      "key_length": "3",
      "used_key_parts": ["category_id"],
      "ref": ["rfswire_cart.cscart_products_categories.category_id"],
      "rows": 1,
      "filtered": 100,
      "attached_condition": "cscart_categories.company_id = 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')"
    }
  }
}

Result

product_id category_ids position
4302 2679,2678,2677,551M 20
4691 2901,2900,2899,2898,2897,2896,2895,2894,2890,2889,2804,2803,2802,2801,2800,2799,2798,2797,2796,2795,2794,2793,2722,2679,2678,2677,551M 20
4692 2901,2679,2678,2677,551M 20
4693 2901,2679,2678,2677,551M 20
4694 2901,2679,2678,2677,551M 20
4695 2901,2679,2678,2677,551M 20
4696 2901,2679,2678,2677,551M 20
5019 2678,2679,2901,551,2677M 10
5020 2677,2678,2679,2901,551M 20
5024 2678,2679,2901,551,2677M 10
5025 2677,2678,2679,2901,3147,551M 20
5026 2677,2678,2679,2901,3147,551M 20
5027 2677,2678,2679,2901,3147,551M 20