...
use Text::CSV_XS;
my $reader = new Text::CSV_XS {
	'sep_char'    => ',',
	'quote_char'  => '"',
	'escape_char' => '\\',
	'binary' => 1,
};
$data = $reader->getline(IN);
print OUT "$data->[0] $data->[1]\n$data->[2]\n";
...