#! /usr/bin/perl

use strict;
use warnings;

my %hash;
while(my $line = <DATA>){
  my %inner_hash;
  foreach my $item(split(/,/,$line)){
    my ($key,$val) = split(/=/,$item);
    $key =~ s/[^\w]//g;
    $val =~ s/[^\w&]//g;
    $inner_hash{$key} = $val;
  }
  push(@{$hash{$inner_hash{URSPRUNG}}},\%inner_hash);
}

foreach my $key(keys(%hash)){
  foreach my $elem(@{$hash{$key}}){
    my ($base,@vols) = split(/&/,$elem->{VOL});
    foreach(@vols){
      print $key," ",$elem->{CODE}," ",$base.$_,"\n";
    }
    print $key," ",$elem->{CODE}," ",$base,"\n" unless(@vols);
  }
}
# _ _DATA_ _ ohne Leerzeichen!!
_ _DATA_ _
:URSPRUNG=123,CODE=320317440,VOL=0&1&2&3&4&5&6&7&8&9!
:URSPRUNG=123,CODE=3203177290,VOL=0&1&2&3&4&5&6&7&8&9!
:URSPRUNG=123,CODE=320317770,VOL=0&1&2&3&4&5&6&7&8&9!
:URSPRUNG=123,CODE=32021883,VOL=3&4&5!
:URSPRUNG=123,CODE=4203204,VOL=4&5&6&7!
:URSPRUNG=125,CODE=32021883,VOL=3&4&5!
:URSPRUNG=125,CODE=4203204,VOL=4&5&6&7!
:URSPRUNG=124,CODE=32021883,VOL=3&4&5!
:URSPRUNG=124,CODE=4203204,VOL=164564&5&6&7!
:URSPRUNG=124,CODE=4203206,VOL=124&5&6!