The string I was splitting looks like this

my $text = '1,This\, is a problem->\\,B,99';

but when printed with Dumper it looks like this

$VAR1 = "1,This\\, is a problem->\\,B,99";

So both '\,' and '\\,' appear the same during processing. Is there a way I can stop '\,' being processed as '\\,'.

Both Data::Dumper, which is core, and Data::Dump, which I prefer, but it's not core, represent a string in the form of the double-quote constructor needed to reproduce that string, not as the "actual" string. I think this is one source of your confusion.

I think the critical point you're missing is that there is a fundamental difference between a single- or double-quoted string constructor, e.g., '...' or "...", and the string that is constructed.

So both '\,' and '\\,' appear the same during processing.

No. A string may have one or two or any number of uniquely distinguishable sequential backslashes. The question is how to construct the desired string. Consider

c:\@Work\Perl\monks>perl -wMstrict -le
"my $sq = '\ \\  \\\ \\\\  \\\\\ \\\\\\';
 print qq{<$sq> \n};
 ;;
 my $dq = qq{\\  \\\\  \\\\\\};
 print qq{>$dq< \n};
"
<\ \  \\ \\  \\\ \\\>

>\  \\  \\\<
[download]

In a single-quoted string constructor,  \ and  \\ are different representations of the same constructed character. This peculiarity of single-quoted string constructors allows a string so constructed (update: to have a single-quote character in a '...'-quoted string, or) to end in a single-quote or backslash character:

c:\@Work\Perl\monks>perl -wMstrict -le
"my $sqsq = 'abc\'';
 print qq{<$sqsq> \n};
 ;;
 my $sqbs = 'abc\\';
 print qq{>$sqbs< \n};
"
<abc'>

>abc\<
[download]

(Note that in my code examples, I use  qq{...} as the double-quote "constructor," as I will call it in this reply, due to peculiarities of the Windoze command line interpreter.)

It's possible to (fairly easily) split the double-quoted string you give as an example and get your desired result:

c:\@Work\Perl\monks>perl -wMstrict -le
"my $s = qq{1,Something\\,\\\\text\\\\text\\0x2B\\\\,X,99};
 print qq{<$s> \n};
 ;;
 my @ra = split qr{ (?<! (?<! \\) \\) , }xms, $s;
 print qq{[$_]} for @ra;
"
<1,Something\,\\text\\text\0x2B\\,X,99>

[1]
[Something\,\\text\\text\0x2B\\]
[X]
[99]
[download]

The string is split on the pattern "comma that is not preceded by a backslash that is not preceded by a backslash." This sort of tricksy, double-negative logic is part of the reason that a well-tested module like Text::CSV is so often and enthusiastically recommended for this seemingly-simple parsing application. (I hope this module or one like it is what you're referring to when you write about going "the route of a custom parser.")