out.txt

<table>
<tr>
  <td>i</td>
  <td>a</td>
  <td>a</td>
</tr>
<tr>
  <td>r</td>
  <td>s</td>
  <td>a</td>
</tr>
<tr>
  <td>r</td>
  <td>s</td>
  <td>t</td>
</tr>
</table>

test.php

<?php
$file = fopen('/tmp/test.txt','r');
$content = fgetcsv($file,0,'|');
?>
<table>
<?php foreach($content as $row) : ?>
<tr>
  <td><?=$row[0]?></td>
  <td><?=$row[1]?></td>
  <td><?=$row[2]?></td>
</tr>
<?php endforeach;?>
</table>

test.txt

iaarstrs|rsatrs|rstarst
iaarstrs|rsatrs|rstarst
iaarstrs|rsatrs|rstarst
iaarstrs|rsatrs|rstarst
iaarstrs|rsatrs|rstarst
iaarstrs|rsatrs|rstarst
iaarstrs|rsatrs|rstarst
iaarstrs|rsatrs|rstarst