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perl -054pe"$.%3||s/,/\n/"

>echo a,b,c,d,e,f,g,h,i | perl -054pe"$.%3||s/,/\n/"
a,b,c
d,e,f
g,h,i

perl -l054pe1 | perl -054pe"$.%3||s/,/\n/"

>type file
a,b,c,d,e
...
a,b,c
d,e,f
g,h,i