use strict;
use warnings;

my $data;
localscope: {
    local $/;
    $data = <DATA>;

    my $i=1;
    while ($data =~ /\G((?:(?:[^,]*),){3}(?:[^\n]*\n))/g) {
	my $entry = $1;
	print "$i $entry";
	$i++;
    }
}

1;
__DATA__
"123", "DEF123","this 
is
 test","C:\Abhinav\test.jpg"
 "456", "DEF456","this is test","C:\Matt\test.jpg"
 "726", "DEF726","this is test","C:\Matt\test.jpg"