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 = 2690 
WHERE 
  cscart_products_categories.product_id IN (
    26051, 26250, 27074, 28333, 28335, 28338, 
    30025, 30061, 30873, 30874, 30875, 
    30876, 30877, 30878, 30879, 30880, 
    30930, 30976, 30977, 31316, 31558, 
    31560, 31561, 31784
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00122

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "30.15"
    },
    "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": 33,
            "rows_produced_per_join": 33,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "3.76",
              "eval_cost": "3.30",
              "prefix_cost": "7.06",
              "data_read_per_join": "528"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`cscart_db`.`cscart_products_categories`.`product_id` in (26051,26250,27074,28333,28335,28338,30025,30061,30873,30874,30875,30876,30877,30878,30879,30880,30930,30976,30977,31316,31558,31560,31561,31784))"
          }
        },
        {
          "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",
              "cscart_db.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 33,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "8.25",
              "eval_cost": "3.30",
              "prefix_cost": "18.61",
              "data_read_per_join": "528"
            },
            "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": [
              "cscart_db.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 1,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "8.25",
              "eval_cost": "0.17",
              "prefix_cost": "30.16",
              "data_read_per_join": "4K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`cscart_db`.`cscart_categories`.`storefront_id` in (0,1)) and ((`cscart_db`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`cscart_db`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`cscart_db`.`cscart_categories`.`usergroup_ids`))) and (`cscart_db`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
26051 1952,2825M
26250 2334,2695M
27074 2693M
28333 2826M
28335 2693M
28338 2693M
30025 2334,2695M
30061 2334,2826M
30873 2826M
30874 2826M
30875 2695M
30876 2695M
30877 2695M
30878 2695M
30879 2695M
30880 2695M
30930 2695M
30976 2826M
30977 2825M
31316 2334,2695M
31558 2334,2695M
31560 2334,2695M
31561 2334,2695M
31784 2334,2695M