D:\tmp>type 1,George,CEO

1






George





CEO





D:\tmp>

##</code><code>##

D:\tmp>del id,name,position

D:\tmp>perl -lanE "open $FH[$x++], '>', $_  for @F;print $_ shift @F for @FH" data.txt

D:\tmp>type id,name,position

id


id
1
2
3

name


name
Nick
George
Christina

position


position
boss
CEO
CTO

D:\tmp>