Need a shell script to convert FIX message file to csv

Need a shell script to convert FIX message file to csv.
Sample
File (FIX):
1=ab10|7=ef20|4=gh30|……
1=ab11|7=ef21|4=gh31|……
1=ab12|7=ef22|4=gh32|……

Convert to csv file:
1,4,7….
ab10,gh30,ef20……
ab11,gh31,ef21……
ab12,gh32,ef22……

Note:
FIX tag formate - tagNo. = tagValue |(delimiter)
tagValue = can be numerical, alphabetical, mix
Csv format should be, column name. Should be tag no. And column values should be tag values.
Values of a line should be on the same row (no mixing of data please)