How's this? And no, I haven't tested it exhaustively nor compared it to Text::CSV.

#!/usr/bin/perl

use strict;
use warnings;

local $/;
my $data = <DATA>;

while( $data =~ m{ (?: \" ( .*? (?: \"\" .*? )*? ) \" | ( [^,]*? ) ) ( \, | \n ) }msxg ){
  my $item = $1;
  if( not defined $item ){
    $item = $2;
  }
  my $nl = $3;

  print "\t«$item»\n";
  if( $nl eq "\n" ){
    print '-' x 40, "\n";
  }
}

__DATA__
stuff,"more","foo (1994 "bar" only)",1234,1988,3.0,""
a,b,c,
x,y
"a","foo""bar",test
a,"foo"bar",test
</code>