A very rough implementation to convert an INSERT INTO SQL statement to an appropriate array structure for inserted values. There are caveats to the use of this function and full error handling has not yet been implemented.

insert-into-to-array.php

<?php

function convertInsertIntoToArray($sql) {
    $text = \explode(\PHP_EOL, $sql);
    $data = array();
    if (!empty($text)) {
        $firstLine = \preg_replace('/\s+$/', '', $text[0]);
        if ($firstLine === 'INSERT INTO') {
            if (\preg_match('/\(.+\)/', $text[1], $cols)) {
                $cols = \explode(',', \preg_replace('/\(|\)|\s|\`/', '', $cols[0]));
                for ($i = 3, $l = \count($text); $i < $l; $i++) {
                    $val = \rtrim(\preg_replace('/\(|\)|\s|\`|\;|\'/', '', $text[$i]), ',');
                    $vals = \explode(',', $val);
                    $record = array();
                    for ($j = 0, $k = \count($cols); $j < $k; $j++) {
                        $record[$cols[$j]] = $vals[$j];
                    }
                    $data[] = $record;
                }
            }
        }
    }

    return $data;
}