I got solution after some trial & error,
Hope it will useful for people have same requirement
string Input = "@a = '1', @b = 'hello@123.com,hi@123.com'"
string Output = Regex.Split(Input, @"(?=@\w+[ =|=])@")
(condition)true|false
(?=@\w+[ =|=]) condition
@ if true then split by @
--condition work as below
? In supplied input What
= is equal to
@\w+ a(single) word that start with @
[ =|=] and after the word end it contain space+= or =
Happy Coding!
:)