GNU AWK Manual, Splitting by content
Simple test-case:
ID,Fruit,Comment or Description,Cost
1,"Apple",,10.00
2,"Banana",,20.00
3,"Ananas",,40.00
4,"Orange",,8.00
5,"Fruit,with,comma",,100.00
$ awk -v FPAT="([^,]*)|(\"[^\"]+\")" -v OFS=, '{print $2, $4}' f.csv Fruit,Cost
"Apple",10.00
"Banana",20.00
"Ananas",40.00
"Orange",8.00
"Fruit,with,comma",100.00