So by creating dynamic arrays and auto-increment their growth in parallel with discovering new columns of the original matrix, you can auto build the new data structure quite quickly.
Const OutputCSV = "C:\op.csv"
Dim dt_start, WriteOutput : dt_start = Now
Dim fso : Set fso = CreateObject("Scripting.FileSystemObject")
Dim file : Set file = fso.OpenTextFile("C:\test.csv", 1, True)
Set WriteOutput = fso.OpenTextFile(OutputCSV, 8, True)
Dim fc : fc = file.ReadAll : file.close : Dim fcArray : fcArray = Split(fc, vbCrLf)
WScript.echo "Before Transpose"
WScript.echo "----------------"
WScript.echo fc
WScript.echo "----------------"
Dim opArray() : ReDim opArray(0)
For Each row In fcArray
Dim tmp: tmp = Split(row, ",")
For ent=0 To UBound(tmp)
If ent > UBound(opArray) Then
ReDim Preserve opArray(UBound(opArray)+1)
opArray(ent) = Trim(tmp(ent))
Else
If Len(opArray(ent)) > 0 Then
opArray(ent) = opArray(ent) & "," & Trim(tmp(ent))
Else
opArray(ent) = Trim(tmp(ent))
End If
End If
Next
Next
Dim dt_end : dt_end = Now
WScript.echo "After Transpose"
WScript.echo "----------------"
WScript.echo Join(opArray, vbCrLf)
WScript.echo "----------------"
WScript.echo "Script Execution Time (sec): " & DateDiff("s", dt_start, dt_end)
WriteOutput.Write Join(opArray, vbCrLf) : WriteOutput.Close