gawk -F "," "{a[$1]=a[$1]?a[$1]\",\"$2:$0}END{for(i in a)print a[i]}" 1.txt > 2.txt
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gawk -F "," "{if(a[$1])a[$1]=a[$1]\",\"$2; else a[$1]=$0}END{for(i in a)print a[i]}" 1.txt > 2.txt
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@echo off
setlocal enabledelayedexpansion
for /f "tokens=1* delims=," %%i in ('type "1.txt"') do (
    if not defined _%%i (
        set _%%i=%%i,%%j
    ) else (
        set _%%i=!_%%i!,%%j
    )
)
(for /f "tokens=1* delims==" %%i in ('set _') do (
    echo,%%j
))>2.txt
endlocal
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@echo off
setlocal enabledelayedexpansion
for /f "useback tokens=1,* delims=," %%i in ("your.txt") do set #%%i=!#%%i!,%%j
(for /f "tokens=1,* delims=#=" %%i in ('set #') do echo %%i%%j)>$New.txt
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@echo off
setlocal enabledelayedexpansion

for /f "tokens=1,2* delims=,:" %%a in ('findstr /n . wb.txt') do (
  set n=1
  for /f "tokens=1,2* delims==," %%i in ('set # ^| findstr "%%b"') do (
   set %%i=!%%i!,%%c 
   set n=0
   )
  if "!n!"=="1" set #%%a=%%b,%%c
    )
 >new.txt (for /f "tokens=1,* delims==" %%i in ('set #') do echo %%j)
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