It's a META-LANGUAGE PROBLEM!! Everyone DUCK!!! ............................ quack, quack

Here's a third way of quoting that, unlike ' and " completely disables the special properties of \.
It's a version of a "here-document" and it's documented in perlop.

#!/usr/bin/perl

use strict; # https://perlmonks.org/?node_id=11116857
use warnings;

my $text = <<'END'; # this quoting method disables special properties 
+of \
1,Something\,\\text\\text\0x2B,X,99,\,\\,\\\,foobar
END

chomp $text;

print "input:\n$text\n";

my @fields = split /(?<!\\),|(?<=\\\\),/, $text;
print "\noutput:\n";
for ( @fields )
  {
  print "$_\n";
  }
[download]

Outputs:

input:
1,Something\,\\text\\text\0x2B,X,99,\,\\,\\\,foobar

output:
1
Something\,\\text\\text\0x2B
X
99
\,\\
\\\
foobar
[download]

Is this output a correct solution to your problem?