#!/usr/bin/env perl
use strict;
use Data::Dumper;

my $line;
my @teams;
my @pending;

while ( $line = <DATA> ) {
    next if $line =~ /^#/ || $line =~ /^\s*$/;

    chomp $line;
    $line =~ s/^[^=]*\=//;
    push @pending, split /,/, $line;
    push @teams, [splice @pending, 0, 3] while @pending >= 3;
}

push @teams, \@pending if @pending;
print Dumper \@teams;

__DATA__
Teams=PATRIOTS,BILLS,DOLPHINS,JETS,COWBOYS,GIANTS,EAGLES,REDSKINS,BENGALS,OILERS
Teams=STEELERS,BROWNS,SEAHAWKS,RAMS,49ERS,RAIDERS