Well, I'm no regex wiz, but I'm certain they have an answer for this.
Procedurally it's going through letter by letter. Set a variable, say dontMatch, to FALSE.
Each time you run into a quote toggle dontMatch.
each time you run into a comma, check dontMatch. If it's TRUE, ignore the comma. If it's FALSE, split at the comma.
This works for the example you give, but the logic you use for quotation marks is fundamentally faulty - you must escape them or use another delimiter (single quotes, for instance) to set major quotations apart from minor quotations.
For instance,
"a", ""b", ""c", "d"", "e""
will yield bad results.
This can be fixed with another patch. Rather than simply keeping a true false you have to match quotes.
To match quotes you have to know what was last seen, which gets into pretty deep parsing territory. You'll probably, at that point, want to make sure your language is designed well, and if it is you can use a compiler tool to create a parser for you.
-Adam