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/usr/xpg4/bin/awk '{printf /^[0-9]+\|/||NR==1?RS $0:":::" $0}' input.txt |/usr/xpg4/bin/awk '{for (i=1;i<=NF;i++) if (i!=23) gsub(/:::/,"",$i)}1' FS="|" OFS="|"

Try this:~/unix.com$ awk -F\| 'FNR==1{n=NF}NF<n{l=$0;getline;$0=l":::"$0}1' sample sample2

If you want to redirect files in its own output file, try this:
~/unix.com$ awk -F\|...