test.out

<table>
<tr>
  <td>Lorem ipsum dolor sit amet, consectetur</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
</tr>
<tr>
  <td>Lorem ipsum dolor sit amet, consectetur</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
</tr>
<tr>
  <td>Lorem ipsum dolor sit amet, consectetur</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
</tr>
<tr>
  <td>Lorem ipsum dolor sit amet, consectetur</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
</tr>
<tr>
  <td>Lorem ipsum dolor sit amet, consectetur</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
</tr>
<tr>
  <td>Lorem ipsum dolor sit amet, consectetur</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
</tr>
<tr>
  <td>Lorem ipsum dolor sit amet, consectetur</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
</tr>
<tr>
  <td>Lorem ipsum dolor sit amet, consectetur</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
</tr>
<tr>
  <td>Lorem ipsum dolor sit amet, consectetur</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
</tr>
<tr>
  <td>Lorem ipsum dolor sit amet, consectetur</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
  <td>Lorem ipsum dolor sit amet, consectetu</td>
</tr>
</table>

test.php

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

test.txt

Lorem ipsum dolor sit amet, consectetur|Lorem ipsum dolor sit amet, consectetu|Lorem ipsum dolor sit amet, consectetu
Lorem ipsum dolor sit amet, consectetur|Lorem ipsum dolor sit amet, consectetu|Lorem ipsum dolor sit amet, consectetu
Lorem ipsum dolor sit amet, consectetur|Lorem ipsum dolor sit amet, consectetu|Lorem ipsum dolor sit amet, consectetu
Lorem ipsum dolor sit amet, consectetur|Lorem ipsum dolor sit amet, consectetu|Lorem ipsum dolor sit amet, consectetu
Lorem ipsum dolor sit amet, consectetur|Lorem ipsum dolor sit amet, consectetu|Lorem ipsum dolor sit amet, consectetu
Lorem ipsum dolor sit amet, consectetur|Lorem ipsum dolor sit amet, consectetu|Lorem ipsum dolor sit amet, consectetu
Lorem ipsum dolor sit amet, consectetur|Lorem ipsum dolor sit amet, consectetu|Lorem ipsum dolor sit amet, consectetu
Lorem ipsum dolor sit amet, consectetur|Lorem ipsum dolor sit amet, consectetu|Lorem ipsum dolor sit amet, consectetu
Lorem ipsum dolor sit amet, consectetur|Lorem ipsum dolor sit amet, consectetu|Lorem ipsum dolor sit amet, consectetu
Lorem ipsum dolor sit amet, consectetur|Lorem ipsum dolor sit amet, consectetu|Lorem ipsum dolor sit amet, consectetu
Lorem ipsum dolor sit amet, consectetur|Lorem ipsum dolor sit amet, consectetu|Lorem ipsum dolor sit amet, consectetu