Easy task indeed. 
use Text::Wrap qw( wrap );

local $Text::Wrap::columns = 80;
print wrap('', '', <IN>);

[download]

Text::Wrap

Update: I misunderstood the question and missed the magnitude of the file! 

use Text::Wrap qw( wrap );

local $Text::Wrap::columns = 80;
local $Text::Wrap::break   = qr/(?<=,)/;
local $/ = ',';
print wrap('', '', $_) while <IN>;

[download]

Downside: Will break on every comma, even those in the middle of a field.

You can get rid of the Text::Wrap entirely if none of the fields are overly large.

In reply to Re: break up file with no line breaks by ikegami
in thread break up file with no line breaks by coldy

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