#!/usr/bin/env perl

use strict;
use warnings;

my $content = join '', <DATA>;
my ($header, undef) = split /\a\a/, $content, 2;
my $cols = scalar split /\a/, $header;
my $re = qr{((?:(?:|[^\a]+)\a){$cols}\a)};

{
    print "*** WANTED ***\n";

    while ($content =~ /$re/g) {
        my $row = $1;
        $row =~ s/\a/(BEL)/g;
        print "$row\n";
    }
}

{
    print "\n*** PROBABLY MORE USEFUL ***\n";

    my @rows;

    while ($content =~ /$re/g) {
        my $row = $1;
        $row =~ s/\a$//;
        push @rows, [ split /\a/, $row ];
    }

    print join('|', @$_), "\n" for @rows;
}

__DATA__
Agreement^GACAP^GACAP^GAccord^G^Galbatross^G^G^Galbatros^G^Galleged violation^G^G^Ginfraction présumée^G^Gallowable^G^G^Gadmissible^G^Ganchovy^G^G^Ganchois^G^Gangler fish, burbot^G^G^Glotte^G^G