#!/usr/bin/perl
local $/ = undef; 
$_ = <>;
1 while s{
  (^[^=]+)        #should match the duplicated word
  [=]
  (.+)            #should be the translation after the "="
  \n
  \1
  [=]
  (.+
  \n)
}{$1=$2, $3}xmig;
print;