base R, pattern, OP. , ( ), ,, .
strsplit(l, "\\([^)]+\\)(*SKIP)(*F)|, ", perl = TRUE)[[1]]
#[1] "mod" "range1 = seq(-m, n, 0.1)"
#[3] "range2 = seq(-2, 2, 0.1)" "range3 = seq(-2, 2, 0.1)"
Update
@nicola 'l'
strsplit(l, ", (?=[[:alnum:]]+\\s+\\=)", perl = TRUE)[[1]]
#[1] "mod" "range1 = seq(-m, n, 0.1)"
#[3] "range2 = seq(-2, exp(2), 0.1)" "range3 = seq(-2, 2, 0.1)"
'l'
strsplit(l, ", (?=[[:alnum:]]+\\s+\\=)", perl = TRUE)[[1]]
#[1] "mod" "range1 = seq(-m, n, 0.1)"
#[3] "range2 = seq(-2, 2, 0.1)" "range3 = seq(-2, 2, 0.1)"