#!/usr/bin/env perl -l

use strict;
use warnings;

my (%data, @order);

while (<DATA>) {
    chomp;
    my ($key, $value) = split /\s*,\s*/;
    push @order, $key unless exists $data{$key};
    push @{$data{$key}}, $value;
}

for my $key (@order) {
    print "|$key|$_|" for @{$data{$key}};
}

__DATA__
60,811
50, 813
34 , 820
32,821
34 ,820
32 , 821

##</code><code>##

|60|811|
|50|813|
|34|820|
|34|820|
|32|821|
|32|821|

##</code><code>##

#!/usr/bin/env perl -l

use strict;
use warnings;

my %data; 

while (<DATA>) {
    chomp;
    my ($key, $value) = split /\s*,\s*/;
    push @{$data{$key}}, $value;
}

for my $key (keys %data) {
    print "|$key|$_|" for @{$data{$key}};
}

__DATA__
60,811
50, 813
34 , 820
32,821
34 ,820
32 , 821

##</code><code>##

|34|820|
|34|820|
|60|811|
|32|821|
|32|821|
|50|813|