How many actual files are there in the system? You could just run a regular expression replace in VIM. I probably don't have the expression right but something similar might work

s/(\$\w)\ \=\ (\d+)\ and\ (\d+)/$1\ \=\ ($2)\ \&\&\ ($3)/gi
You might also be able to this with a perl script, or perhaps special tricks with a commandline grep.