I can no longer find my commands, but I use to be able to transpose data with common fields from a single column to rows using a command line. My data is separated as follows:
count=1
while read line; do
output=`echo $line | sed "s/.*=//"`
echo -n $output
if [ $count -lt 3 ]; then
echo -n ","
let "count++"
else
echo
count=1
fi
done < dave.txt