Import CSV file into Mysql with Multiple Delimiters/Field Separators
If you're on *nix - check out the tools sed, awk, grep and split and related (or even vi). As mentioned perl could do it, so could python or PHP (or C or Java or ...) This looks more like a task for programming tools rather than a database. That's not to say you couldn't do this using PL/SQL or T-SQL or , but sometimes the most suitable tool is not within the database server (and in this case, certainly not within MySQL).