PHP: Convert array to Multidimensional array

Could really do with some help.

So I have an array like so

Array
 (
     [0] => KK777ET#ABU|HX528E
     [1] => KK777ET#ABU|UE342E
     [2] => LG671ET#ABU|QK639AA
     [3] => LG671ET#ABU|XX046AA
     [4] => LG671ET#ABU|LX729AA
 )
 

I need it converted to

Array
 (
     [0] => Array
         (
             [KK777ET#ABU] => HX528E
             [KK777ET#ABU] => UE342E
         )
 
     [1] => Array
         (
             [LG671ET#ABU] => QK639AA
             [LG671ET#ABU] => XX046AA
             [LG671ET#ABU] => LX729AA
         )
 
 )
 

Any help is appreciated.

Many thanks in advance.

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