use warnings;
use strict;

sub parse {
	local $_ = shift;
	my @out = ('');
	pos=undef;
	while (1) {
		   if ( m{\G , }xgc ) { push @out, '' }
		elsif ( m{\G \\x([0-9a-fA-F]{2}) }xgc )
			{ $out[-1] .= chr hex $1 }
		elsif ( m{\G (?| \\([,\\]) | ([^,\\]+) ) }xgc )
			{ $out[-1] .= $1 }
		else { last }
	}
	pos==length or die "parse of '$_' failed at pos ".pos;
	return @out;
}

use Test::More tests=>1;
my @o = parse "1,Something\\,\\\\text\\\\text\\x2B\\\\,X,99";
is_deeply \@o, ["1","Something,\\text\\text+\\","X","99"];