split_array("百度#http://www.baidu.com/\n百度#http://www.baidu.com/\n","\n|#","<a href='{1}'>{0}</a>");

function split_array($str, $pattern, $template) {
  $cnt = substr_count($template, '{'); //统计模板中替换位置的个数
  $tmp = preg_split('/'.$pattern.'/', $str, -1, PREG_SPLIT_NO_EMPTY); //按规则切割数据
  $m = count($tmp) % $cnt;
  if($m) $tmp = array_slice($tmp, 0, -$m); //除去多余的数据
  $tmp = array_chunk($tmp, $cnt); //将数据分组
  $r = array();
  foreach($tmp as $m) {
    $t = $template;
    foreach($m as $i=>$v) {
      $t = str_replace("{{$i}}", $v, $t);
    }
    $r[] = $t;
  }
  echo join('<br>', $r);
}