#!/usr/bin/perl -w
#file://www.kibo.com.pl
use strict;

my @all3=();
my %crap=();
while(<DATA>)
{
    @all3 = split(',',$_);
    
    push @{$crap{shift @all3}}, \@all3;
}

foreach my $key (keys %crap)
{
    print $key,"\t|\n";

    my @twod = @{$crap{$key}};

    foreach my $reference (@twod)
    {
        my @twod2 = @{$reference};
        print "\t|", join("\t|", @twod2), "\n";
    }
    print "\n",'-' x 79,"\n";
}
__DATA__
a,3,4
a,30,04
a,300,004
a,3000,400
b,3,4
b,30,04
b,300,004
c,3000,400