#!/usr/bin/perl
use strict;

sub csv_split	{
	local $_ = shift || return undef;
	my @array = ();
	my $count = my $quoted = 0;
	while ( s/(.)// )	{
		my $char = $1;
		if ($char eq ',' && !$quoted) { $count++; next; }
		if ($char eq q/"/)	{
			unless ( $quoted && s/^\"// ) { $quoted = 1 - $quoted; next; }
		}
		$array[$count] .= $char;
	}
	return @array;
}

for my $line (<DATA>) {
	print "\nLine: $line";
	print "$_\n" for csv_split $line;
}

__DATA__
Simple cells,test,test
Cells with commas,"test 1a,1b","test, 2a 2b"
Cells with quotes,"test ""one""","""test"" two"
Quotes and commas,"test ""1a,1b""","""test 2a,""2b"