Since some of your records contain spaces, a simple call to split with no regex doesn'T do any good. Also you need to special-case the number in the first column, since you want to repeat it.

Here's my approach (reading from DATA instead of a file handle for convenience): 

use strict;
use warnings;

while (<DATA>) {
    chomp;
    my ($id, @records) = split /\t|(?<=\)),\s+/, $_;
    my (@left, @right);
    for my $r (@records)  {
        if ($r =~ /^SP_/) {
            push @left, $r;
        } else {
            push @right, $r;
        }
    }

    while (@left || @right) {
        print $id, "\t", (shift(@left) || ' - '),
                   ', ', (shift(@right) || ' - '),
                   "\n";

    }
}

__DATA__
1    SP_85(IS33, qqq), SP_155(IS33eee)    spr_111(ISyyy33, qqq), spr_1
+71(IS33eee)
2    SP_83(S3 , jgjg), SP_32(IS33, jhdjdjd)    spr_113(Stty3 , jgjg), 
+spr_1881(IS33, jhdjdjd)
3    SP_78(3jmdsjkdej), SP_66(IShbdhdhd33)    spr_115(3jmhhggggdsjkdej
+), spr_1551(IShbdhdjjjhd33), spr_88881(Iyt33ff), spr_145411(Iddd3ff)
4    SP_77(3jmdsjkdej), SP_1485(Idhd33ff)    spr_116(3jmdhhhhhsjkdej),
+ spr_17781(Idhdhhtytyt33ff)

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Perl 6 - second systems done right

In reply to Re: Re-organising entries by moritz
in thread Re-organising entries by $new_guy

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