Greetings all,
Well here is my home-brew solution so to speak.

#!/usr/bin/perl -w
use strict;
use Dumpvalue;

my $dumper = new Dumpvalue;
my @split_elms = map{chomp;
    my $line = $_;
    my @data = map{my $substr = $_;
        $substr =~ s/,/:innerc:/g;
        $line =~ s/\Q$_\E/$substr/;} $line =~ /("[^"]*")/g;
    @data = map{$_ =~ s/:innerc:/,/g;
        $_} split(/,/,$line);
    \@data;} <DATA>;
$dumper->dumpValue(\@split_elms);
exit;

__DATA__
"one"," one,two",3,"a like <A HREF="foo"> b</A>"
0,0,0,0
[download]

it outputs

0  ARRAY(0x81a89dc)
   0  '"one"'
   1  '" one,two"'
   2  3
   3  '"a like <A HREF="foo"> b</A>"'
1  ARRAY(0x8151afc)
   0  0
   1  0
   2  0
   3  0
[download]

That was fun... I hope that helps a bit. Of course it still fails to catch things like a single " (like for inches) but you get the general idea. Nothing novel.
-Injunjoel