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Nice use of RT, however RT is GNU awk only.

Here is another option using RS=, which should work with any POSIX awk:
awk 'p{printf "| (%s) %s ",s p,p; s=s p RS } {p=$1} END{print "| " p}' RS=,...

Hi, thanks for the puzzle :)

awk '{s=x; for(i=1; i<=NF-1; i++) {s=s (s?FS:"(") $i; $i=s ") " $i " " }}{sub(" $",x); print x,$0}' FS=, OFS='| ' file