I would create a collection, using the value from the file as the key, incrementing the value of that particular item every time another entry of that value was encountered. For your sample, I would end up with
use an array, and redim it each time you encounter a number larger than the largest index, but if you had large numbers in your file the array would be a larger memory footprint than necessary.
I would read a line at a time, and use Split( <TheStringYoueReadIn
>, ",") on the result. Then I would process the resultant array, then read another line.