Excel Question - Teach me an elegant way to manage ''task relationships'' in Excel

I have a number X of MAJOR TASKS. I have a number Y of MEDIUM TASKS, which are associated with the MAJOR TASKS. I have a number Z of SMALL TASKS, which are associated too some to the MAJOR tasks, some to the medium tasks. I want to have a way to DEFINE THE SPECIFIC CELLS THAT ARE RELATED one with the other SO THEY CAN BE VIEWED IN A CHART WITH THEIR RELATIONSHIPS. I don't want to use arrows as shown in my file but rather RELATIONSHIP BETWEEN CELLS and then be able to establish SUBORDINATE relationship between different cells. Then I want to be able to produce a chart with MAJOR TASK 1 and all the medium and small tasks associated with it. And so on with the rest of the MAJOR TASKS. I will award the project to the most elegant solution to my problem. If you know how to do it, it will take you 10 minutes to do this for me. Thanks,

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