# If you'd like to omit non-matching lines from the result; add ';d' to the end of the expression.
sed -E 's/("[^"\n]*)\r?\n(?!(([^"]*"){2})*[^"]*$)/$1<br>/g;t' <<< "\"abc\",\"def
ghi\",\"klm
pqr\", \"xyz\"
\"123\",\"sdfsdf\",\"sdfs\"
"
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 SED, please visit: https://www.gnu.org/software/sed/manual/html_node/The-_0022s_0022-Command.html