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@echo off
setlocal enabledelayedexpansion
set n=0
>"a.csv" echo 语文,数学,英语
(for /f %%i in ('type "a.txt"') do (
    set /p =%%i,<nul
    set /a n+=1
    if !n! equ 3 (
        echo,
        set n=0
    )
))>>"a.csv"
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