:0
* DATA ?? .
{
  # 1. replace ' with ''
  # 2. add quotes to each line
  # 3. swap comma outside
  DATA="`echo \"$DATA\" \
    | sed -re \"s,','',g\" \
           -e \"s/^.*$/'&'/\" \
           -e \"s/,'$/',/\"`"
}

:0 E
{ LOG="sql-escape:  WARNING: no \$DATA provided!$NL" }