AWK command replace third comma with new line or in other words make three columns for data

Consider the following awk statement:

awk -v ORS=", " ' /^(Name|Exec|Icon)=/{sub(/Name=|Exec=|Icon=/,"");print}' /usr/share/applications/*.desktop

The output is the "Name=/Exec=/Icon" of .desktop files of installed applications in /usr/share/application/ folder in manjaro Linux distro, separated with commas and with trailing comma:

Qt Assistant, assistant, assistant, Avahi Zeroconf Browser, /usr/bin/avahi-discover, network-wired, kcmshell5 breezestyleconfig, preferences-desktop-theme, Breeze Widget Style, Avahi SSH Server Browser, /usr/bin/bssh, network-wired,etc

The output that I want instead is:

Qt Assistant, assistant, assistant
Avahi Zeroconf Browser, /usr/bin/avahi-discover, network-wired
kcmshell5 breezestyleconfig, preferences-desktop-theme, Breeze Widget Style
Avahi SSH Server Browser, /usr/bin/bssh, network-wired

etc

without trailing comma.

Any suggestions?

1. You can't just print the fields when you see them as they may not appear in the order name,exec,icon in the desktop file.
2. Perhaps you meant to set OFS=", " rather than setting ORS ?

An approach that collects values, and then prints after each entire file has been read:

awk '
    BEGIN {
        FS = "="
        OFS = ", "
    }

    {
        k = $1
        sub(/^[^=]*=/,"",$0)
    }

    k=="Name" { n[FILENAME] = $0 }
    k=="Exec" { e[FILENAME] = $0 }
    k=="Icon" { i[FILENAME] = $0 }

    FNR==1 {
        if(pf) print n[pf],e[pf],i[pf]
        pf = FILENAME
    }

    END {
        if(pf) print n[pf],e[pf],i[pf]
    }
' /usr/share/applications/*.desktop

echo 'Qt Assistant, assistant, assistant, Avahi Zeroconf Browser, /usr/bin/avahi-discover, network-wired, kcmshell5 breezestyleconfig, preferences-desktop-theme, Breeze Widget Style, Avahi SSH Server Browser, /usr/bin/bssh, network-wired' | 

awk 'BEGIN { FS = (_ = "[ \t]*")(__ = "\n")("+")_
  	         RS = "^$"
       ___ = (_ = "[^" (OFS = ",") "]+, *")(_)_
   	          _ = ""
 } gsub(___,"&" _, $!(NF = NF)) \
   gsub(",[^," (_) "]*") _, __) sub("[" (_) "- ,]*$", __)'

Qt Assistant, assistant, assistant
Avahi Zeroconf Browser, /usr/bin/avahi-discover, network-wired
kcmshell5 breezestyleconfig, preferences-desktop-theme, Breeze Widget Style
Avahi SSH Server Browser, /usr/bin/bssh, network-wired