Sub test()
    strfileIN = "C:\IN.txt"
    strfileOUT = "C:\OUT.txt"
    
    Set fso = CreateObject("Scripting.FileSystemObject")
    f = Split(Replace(fso.OpenTextFile(strfileIN).ReadAll, vbNewLine, "="), "=")
    With fso.CreateTextFile(strfileOUT, True)
        .WriteLine Join(StepArr(f, 0, 2), ", ")
        .WriteLine Join(StepArr(f, 1, 2), ", ")
        .Close
    End With
End Sub

Function StepArr(a As Variant, i As Byte, j As Byte) As Variant
    Dim newa()
    For k = i To UBound(a) Step j
        If k = i Then
            ReDim newa(0)
        Else
            ReDim Preserve newa(UBound(newa) + 1)
        End If
        newa(UBound(newa)) = a(k)
    Next
    StepArr = newa
End Function