use strict;

use Text::CSV_XS;
use IO::File;
my $csv = Text::CSV_XS->new();
my @row;

while (<DATA>)
{
    chomp;
    @row = split(/\|/, $_);
    $csv->print(\*STDOUT, \@row);
    print "\n";
}

__DATA__
Field1|Field Number Two|Field Number Three|Field4
Another One|foo|fubar|foo and fubar

##</code><code>##

Field1,"Field Number Two","Field Number Three",Field4
"Another One",foo,fubar,"foo and fubar"