A few Perl approaches:
$ perl -pe 's/,([^,]+)$/\n$1\n/' file AKJHGFGUIKL,OIUYT,KJHBTYUI 98765434567 RTYUIKHGFGH,TYUJI,TGHYJKJKLJKL 6789876 ETRYTUUI,YTYUIL,UIOKJHGFGH 34567898766
The -p means "read the input file line by line and print each line after applying the script given by -e to it". The s/foo/bar/ is the substitution operator which will replace foo with bar. Here, we are matching a comma followed by one or more non-comma characters ([^,]+) until the end of the line ($). The parentheses around the ([^,]+) will "capture" whatever is matched so we can refer to it as $1 on the right hand side of the operator. Therefore, this will replace the text after the last comma with a newline, then the matched text and then another newline.
If you can't be sure the third comma is the last one, you can do:
perl -pe 's/([^,]+,){3}\K(.+)/\n$2\n/' file
or
perl -pe 's/(.+?,.+?,.+?),(.+)/$1\n$2\n/' file
And here are some more, just for fun:
perl -pe 's/([^,]+,){3}\K(.+)/\n$2\n/' file perl -F, -pe '$k=pop(@F); $_=join(",", @F)."\n$k\n"' file perl -F, -le 'print join ",", @F[0..2],"\n@F[3..$#F]\n"' file