The important lines are these (also in cissvar.h):
CISSQ_REQUEST_QUEUE(free, CISSQ_FREE);
CISSQ_REQUEST_QUEUE(notify, CISSQ_NOTIFY);
They invoke that macro that you pasted. The "##" operator concatenates two words of code together into a single word, so the code generated (with the macro expansion) for the first line looks something like this:
static __inline void
ciss_initq_free(struct ciss_softc *sc)
{
STAILQ_INIT(&sc->ciss_free);
CISSQ_INIT(sc, CISSQ_FREE);
}