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 = 326 
WHERE 
  cscart_products_categories.product_id IN (
    2972, 2352, 2353, 2196, 2801, 2802, 855, 
    853, 854, 2690, 2691, 2494, 2459, 2495, 
    2520, 860, 1276, 864, 1741, 867
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00120

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "33.76"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 25,
            "rows_produced_per_join": 25,
            "filtered": "100.00",
            "index_condition": "(`zdrowy_db`.`cscart_products_categories`.`product_id` in (2972,2352,2353,2196,2801,2802,855,853,854,2690,2691,2494,2459,2495,2520,860,1276,864,1741,867))",
            "cost_info": {
              "read_cost": "13.76",
              "eval_cost": "2.50",
              "prefix_cost": "16.26",
              "data_read_per_join": "400"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        },
        {
          "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",
              "zdrowy_db.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 25,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "6.25",
              "eval_cost": "2.50",
              "prefix_cost": "25.01",
              "data_read_per_join": "400"
            },
            "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": [
              "zdrowy_db.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 1,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "6.25",
              "eval_cost": "0.13",
              "prefix_cost": "33.76",
              "data_read_per_join": "8K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`zdrowy_db`.`cscart_categories`.`storefront_id` in (0,1)) and ((`zdrowy_db`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`zdrowy_db`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`zdrowy_db`.`cscart_categories`.`usergroup_ids`))) and (`zdrowy_db`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
853 331M
854 331M
855 331M
860 332M
864 329M
867 329M
1276 332M
1741 329M
2196 330M
2352 330M
2353 330M
2459 329M
2494 329M
2495 329M
2520 329M
2690 331M
2691 331M
2801 330M
2802 330M
2972 330M