jsdlkjalsd same_text = 1, jhhj, jhjk = 256, iuqoi, uereoiu, sjksdh,  same_text = 2, lkkj, lksj = 6287 uwie same_text = 2, sdaj, jsdgd, sksd

##</code><code>##

For the key "1" the value should be "jhhj, jhjk"
For the key "2" the value should be "lkkj, lksj , sdaj, jsdgd"

##</code><code>##

use Data::Dumper;

open(FH,"x.txt") or die("Can't open the file: $!");
$/=EOF;
my $var = <FH>;

my %hash=();
while ($var =~ /(same_text\s=\s\d),((\s\S+){1,2})/gi)
{
      my ($junk,$ky)=split(/=/,$1);
      push(@{$hash{$ky}},$2);
}
map { print "$_ -- @{$hash{$_}} \n "; } keys %hash;