use strict;
use warnings;

use constant FIELDS => 26;

my $line = '';

while (<DATA>) {
    s/\r//g;
    chomp;
    $line .= $_;
    my $fields = $line=~ tr/|//;
    next if FIELDS > $fields;

    die "Field count too great in line $." if FIELDS < $fields;
    my @fields = split /\|/, $line;
    $line = '';
    print join ' ', @fields, "\n\n";
}

__DATA__
EN|486822|||KKJSKA|L|L00219796|STR, JASON A|JASON|A|STR|||||3710 |NORTH CANTON|OH|44720|||000|0003053964|I|||
EN|486823|||YYYYYY|L|L00738657|OCID, SEAN M|SEAN|M|OCID|||||3846 Foxtail Lane

|CINCINNATI|OH|45248|||000|0009544289|I|||
EN|486824|||KXXXXP|L||DSBS, ANDREW J|ANDREW|J|DSBS|||||28835 STILXXXXXX|FARXXXXX HILLS|MI|48334|||000||I|||

##</code><code>##

EN 486822   KKJSKA L L00219796 STR, JASON A JASON A STR     3710  NORTH CANTON OH 44720   000 0003053964 I 

EN 486823   YYYYYY L L00738657 OCID, SEAN M SEAN M OCID     3846 Foxtail Lane CINCINNATI OH 45248   000 0009544289 I 

EN 486824   KXXXXP L  DSBS, ANDREW J ANDREW J DSBS     28835 STILXXXXXX FARXXXXX HILLS MI 48334   000  I