$_="ent 1 12 to 1402, 222-2222, 1304, 555.555.5555 and 501, 777 7777 12,4567 11.111";

sub GO{
 return "LINK($1)$2" if $_[0]=~/^(\d{3,4})(,?)$/;
 # here more cases
 return "NO($_[0])";
};

s/([\.\-\,\d]+)/&GO($1)/gexi;

print $_ . "\n";