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    s{(
        (?:[^\n]{1,15})(?=\n|$) # Line requiring no wrapping
...
      | (?:[^\n]{15})(?!\n)     # Line to be wrapped, not at comma
      )\n?
    }{$1\n}gx;

#!/usr/bin/perl -w
use strict;
...
19,20,21,22,23,
24,25,26,27
)               # Yay!