using System;
using System.Collections.Generic;
using System.Linq;

public class Test
{
  
	public static void Main()
	{
	    string str = "1\t2\r\n3\t4";
        Int32[][] result = str.Split(new[] { Environment.NewLine }, StringSplitOptions.None)
            .Select(s => s.Split('\t').Select(s2 => int.Parse(s2)).ToArray())
            .ToArray();
    foreach(int[] arr in result)
        Console.WriteLine(string.Join(",",arr.Select(i => i.ToString()).ToArray()));
	}
}