part_id   part_type   product_id
--------------------------------------
1      A       1
2      B       1
3      A       2
4      B       2
5      A       3
6      B       3

product_id   part_A_id   part_B_id
----------------------------------------
1        1       2
2        3       4
3        5       6

SET @sql = NULL;
SELECT
 GROUP_CONCAT(DISTINCT
  CONCAT(
   'max(case when part_type = ''',part_type,''' then part_id end) AS part_','_id'
  )
 ) INTO @sql
FROM
 parts;
SET @sql = CONCAT('SELECT product_id,',@sql,' 
         FROM parts 
          GROUP BY product_id');
PREPARE stmt FROM @sql;
EXECUTE stmt;
DEALLOCATE PREPARE stmt;

select product_id,max(case when part_type ='A' then part_id end) as Part_A_Id,max(case when part_type ='B' then part_id end) as Part_B_Id
from parts
group by product_id