#!/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