$re = '/^(?<flag>#+)\s*(?<content>.*?)\s*$/m';
$str = '# The quick brown (1)
## fox jumps (1a)
###over (1a1)
###the (1a2)
## lazy dog (1b)
# Foo bar (2)
# Baz biz (3)
##buzz (3a)
##booz (3b)
# Lorem ipsum (4)
## ';
preg_match_all($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