$re = '/(?<=\G(?!^)|\@apply) ([^\s\;]*|[\p{P}]*)/m';
$str = '/* Adds custom prefix to tailwind classes */
/* https://v2.tailwindcss.com/docs/just-in-time-mode#:~:text=Don%27t%20use%20spaces%20in%20arbitrary%20values */
@apply rounded text-md;
@apply rounded text-md aaaa;
@apply grid-cols-[1fr,700px,2fr] text-[var(--mystery-var)] text-[color:var(--mystery-var)];
@apply rounded text-md w-[calc(asdasd-ssd)];';
$subst = " tw-$1";
$result = preg_replace($re, $subst, $str);
echo "The result of the substitution is ".$result;
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for PHP, please visit: http://php.net/manual/en/ref.pcre.php