#!/usr/bin/perl -w
use strict;
use warnings;
use Text::CSV_XS;

open(my $FILE1, '<', "inputfile.csv") or die "cannot open file1 $!\n";
open(my $FILE2, '>', "outputfile.csv") or die "cannot open file2 $!\n";
my $csv =Text::CSV_XS-> new({binary=> 1, eol=> $/, sep_char=> "\t", always_quote=>1});

my @tfields;

while(my $row=$csv->getline($FILE1))
{
    my @fields=@$row;
for my $y (0..(@fields-1)) {
	
    for my $x (0..@{$fields[$y]}-1) {
     $tfields[$x][$y] = $fields[$y][$x];
      $csv->print($FILE2,\@tfields);
    }
}

}