Hi dear ,
use this
var sb = new StringBuilder();
sb.Append("1,1,2,2,0,0,a,b,c,d,1,1,2,2,0,1,e,f,g,h,1,1,2,2,0,1,x,y,x,z");
const int k = 3;
var items = sb.ToString().Split(',');
var len = items.Length;
var columns = ((len - 1) / k) + 1;
string[,] result = new string[columns, k];
int c = -1;
int r = -1;
for (int i = 0; i < len; i++)
{
string item = items[i];
c = (c + 1) % columns;
if (c == 0)
{
r++;
}
result[c, r] = item;
}