code.pl

use strict;

sub splitCommaNotQuote {
    my ( $line ) = @_;

    my @fields = ();

    while ( $line =~ m/((\")([^\"]*)\"|[^,]*)(,|$)/g ) {
        if ( $2 ) {
            push( @fields, $3 );
        } else {
            push( @fields, $1 );
        }
        last if ( ! $4 );
    }

    return( @fields );
}


use Data::Dump qw( pp );
my ( @lines ) =  <DATA>;
my $content = join q{}, @lines;
chomp for @lines;

pp { content => [ splitCommaNotQuote( $content ) ] };
pp { lines => [ map { [ splitCommaNotQuote( $_ )] } @lines ] };


__DATA__
COLLOQ_TYPE,COLLOQ_NAME,COLLOQ_CODE,XDATA
S,"BELT,FAN",003541547,
S,"BELT V,FAN",000324244,
S,SHROUD SPRING SCREW,000868265,
S,"D" REL VALVE ASSY,000771881,
S,"YBELT,"V"",000323030,
S,"YBELT,'V'",000322933,
S,"YBELT HAS A LINE
FEED IN IT",00000001,

output.pl

{
  content => [
    "COLLOQ_TYPE",
    "COLLOQ_NAME",
    "COLLOQ_CODE",
    "XDATA\nS",
    "BELT,FAN",
    "003541547",
    "\nS",
    "BELT V,FAN",
    "000324244",
    "\nS",
    "SHROUD SPRING SCREW",
    "000868265",
    "\nS",
    "\"D\" REL VALVE ASSY",
    "000771881",
    "\nS",
    "\"YBELT",
    "\"V\"\"",
    "000323030",
    "\nS",
    "YBELT,'V'",
    "000322933",
    "\nS",
    "YBELT HAS A LINE\nFEED IN IT",
    "00000001",
    "\n",
  ],
}
{
  lines => [
    ["COLLOQ_TYPE", "COLLOQ_NAME", "COLLOQ_CODE", "XDATA"],
    ["S", "BELT,FAN", "003541547", ""],
    ["S", "BELT V,FAN", "000324244", ""],
    ["S", "SHROUD SPRING SCREW", "000868265", ""],
    ["S", "\"D\" REL VALVE ASSY", "000771881", ""],
    ["S", "\"YBELT", "\"V\"\"", "000323030", ""],
    ["S", "YBELT,'V'", "000322933", ""],
    ["S", "\"YBELT HAS A LINE"],
    ["FEED IN IT\"", "00000001", ""],
  ],
}