Update:
This simple regex would also work under vim instead of using macro. 
s/\(.*\),\(.*\)\n\(.*\)\n\(.*\)\n/"\1,\2",\3,\4\r/g

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Without using vim, under Unix, you can do: 
perl -e 'my $data =`cat test.pl`; $data=~s/(.*),(.*)\n(.*)\n(.*)\n/"\1
+,\2",\3,\4\n/g;print $data;'>newfile.csv

[download]
Under windows, you can do: 
perl -e 'my $data =`type test.pl`; $data=~s/(.*),(.*)\n(.*)\n(.*)\n/"\
+1,\2",\3,\4\n/g;print $data;'>newfile.csv

[download]

In reply to Re^2: converting txt to csv and formatting by gurpreetsingh13
in thread converting txt to csv and formatting by csorrentini

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