You are not defining the problem precisely. What is the spec you'd want the code/module to comply to ?

What is considered a new record (a new line of CSV) against an embedded new line for your needs ?
In the example you gave, how would you tell it's all just one records ? Because of the ""s ? Counting fields ? If so, how would you take care of erroneous input ?
Give these points a thought - it may help you think of a solution and help us help you.