$str = file_get_contents('file.txt');
$exp = explode("\n", $str);

$output = '<table border="1" width="100%">';

foreach($exp as $key => $value)
{
    $output .= '<tr>';
    
    $exp2 = explode(',', $value);

    $output .= '<td>' .implode('</td><td>', $exp2) . '</td>';

    $output .= '</tr>';
}

$output .= '</table>';

echo $output;