How to convert lookup tables from txt to JSON

I have this .txt file which I need to convert to JSON. There are a lot of three dimensional lookup tables. I can change equal sign to colons, add quotes to the names of parameters etc.

What I need is to remove those %Z_AXIS(... and change it to square brackets, but I need to distinguish if the %Z_AXIS is the first one after parameters (then I need to add double square brackets [[), if the %Z_AXIS is the last one (then I need to add double square brackets ]]) or if it is somewhere in between (then I need to add ],[)

p3_foo_Y_unit = [1, 2, 3, 4, 5]; %arbitrary size
p3_foo_X_unit = [1, 2, 3, 4, 5, 6, 7]; %arbitrary size
p3_foo_unit = [ % p3_foo_X_unit number of columns, p3_foo_Y_unit: number of rows, number of Z_AXIS tag arbitrary, data arbitrary
%Z_AXIS(0.3)
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
%Z_AXIS(0.5)
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
%Z_AXIS(0.7)
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
%Z_AXIS(0.9)
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
%Z_AXIS(1.1)
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
%Z_AXIS(1.3)
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
%Z_AXIS(1.5)
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;
0, 0, 0, 0, 0, 0, 0;];

So it would look somehow like this:

p3_foo_Y_unit = [1, 2, 3, 4, 5];
p3_foo_X_unit = [1, 2, 3, 4, 5, 6, 7];
p3_foo_unit = [[
    data
    ],[
    data
    ],[
    data
    ],[
    data
    ],[
    data
    ],[
    data
    ],[
    data]],

I am using this (pseudo code)

with open(txt_file, "r") as f_in:
    m_string = f_in.read()
    m_string = re.sub(r'%[a-zA-Z]_AXIS[a-zA-Z0-9():@ _.]+', "],[", str(m_string))

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