$re = '/[^][(),\s][^][(),]*(?:\s*(?:(\[(?:[^][]++|(?1))*])|(\((?:[^()]++|(?2))*\))))*/m';
$str = 'Wheat Flour [Wheat Flour, Wheat Gluten, Calcium Carbonate, Iron, [Niacin (B3)], Thiamin (B1), Ascorbic Acid], Water, Yeast, Salt, Vegetable Oils (Palm, Rapeseed, oils (sunflower, rapeseed)), Soya Flour
Wheat Flour (2%) [Wheat Flour, Wheat Gluten, Calcium Carbonate, Iron, Niacin (B3), Thiamin (B1), Ascorbic Acid], Water, Yeast, Salt, Vegetable Oils (Palm, Rapeseed, oils (sunflower, rapeseed)), Soya Flour';
preg_match_all($re, $str, $matches, PREG_SET_ORDER, 0);
// Print the entire match result
var_dump($matches);
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