use strict;
my $str = 'Wheat Flour [Wheat Flour, Wheat Gluten, Calcium Carbonate, Iron, Niacin (B3), Thiamin (B1), Ascorbic Acid], Water, Yeast, Salt, Vegetable Oils (Palm, Rapeseed, oils (sunflower, rapeseed)), Soya Flour';
my $regex = qr/(?:(\( (?: [^()]* | (?-1) )* \))|(\[ (?: [^][]* | (?-1) )* \]))(*SKIP)(*F)|\h*,\h*/mxp;
my $subst = '\\n';
my $result = $str =~ s/$regex/$subst/rg;
print "The result of the substitution is' $result\n";
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 Perl, please visit: http://perldoc.perl.org/perlre.html