This script is fairly straightforward. If you ever worked with large files before then this may be of help. By large I mean files of 2 MB or so. Granted this doesn't sound so big but going through the file and parsing it to a 2D array all at once took an astronomical amount of time so I wrote my own function to handle this. I discovered that chunking a large array can boost the performance of iterating through the elements and theoretically this should maintain the performance no matter how large the array size is. I know there is room for improvement so please feel free to contribute! 
Note: I wasn't able to fully test this on larger files such as 200 MB in size due to AutoIt complaining about an error allocating memory while executing _FileReadToArray(). Any help is appreciated.
Features:
Chunking (Performance will never degrade over time; I.E. Capable of parsing 200 lines or 20,000 and no performance hit will occur) Automatically re-sizes to dynamic columns  Preserves Columns while parsing FAST!!!!!! (I can parse a file that contains 24,000 lines with variable columns up to 8 columns and it will finish under a second.) Script:
_ArrayTo2DArray.au3
Example usage:
Local $aExport ;Initialize array _FileReadToArray("LARGE TEXT.txt", $aExport) ;Returns 1D array of file Local $aSheet = _ArrayTo2DArray($aExport) ;Converts it to 2D Example Text File:
LARGE TEXT.txt
 
This script was inspired by >this post.
*Updated attachment: Minor bug fixes*
 
*UPDATE June 6, 2013: I apologize! I just realized I made a complete mess of the algorithm. I'm working on a fix now.*
*UPDATE June 6, 2013: Bug fixed! It's attached in the post now.