#!/usr/bin/perl
use strict;
use warnings;

my $input = $ARGV[0] || 'sample.txt';
open(my $fh, '<', $input) or die "Unable to open $input for reading: $!";
my %data;
while ( <$fh> ) {
    chomp;
    my @field = split /\|/, $_, 3;
    my $key = join '|', @field[0,1];
    $data{$key}{line} = $. if ! exists $data{$key};
    push @{ $data{$key}{records} }, $field[2];
}
for ( sort { $data{$a}{line} <=> $data{$b}{line} } keys %data ) {
    if ( @{ $data{$_}{records} } > 1 ) {
        my $field3 = join ',', @{ $data{$_}{records} };
        print join '|', $_, $field3;       
    }
    else {
        print join '|', $_, $data{$_}{records}[0];
    }
    print "\n";
}