$re = '/(?:^|\G(?!^))(\w+),?\h(?=.*##(.+)$)/m';
$str = 'quirky, stable, fun ##Paul and Jill
mean, rude, sad, other ##Dave
rich, foolish ##Amanda';
$subst = "$2|$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