#!/usr/bin/env perl -l

use strict;
use warnings;

use Text::CSV;

my $csv = Text::CSV::->new;

while (<DATA>) {
    $csv->print(\*STDOUT, [ map { /^\s*(.*?)\s*$/ } unpack 'A3A9A9A*' ]);
}

__DATA__
123 qwe, rty 04/05/06 X
456 asd, fgh 07/08/09 XX
789 zxc, vbn 01/02/03 XXX

##</code><code>##

123,"qwe, rty",04/05/06,X
456,"asd, fgh",07/08/09,XX
789,"zxc, vbn",01/02/03,XXX