Good Morning!
In your case i would deal with LSMW - Standard Batch Input/Direct Input
Object: 0085
Method: 0001
Source fields:
PO - Number
Item-Number
Maybe the Storage Location, if the location is not equal you would have in the diffrent PO´s.
If the storage location is equal in every line, take it as an constant in the field mapping.
But as the guys before told you, it shouldn´t be a problem to take MASS, if there are too many entries, split it....
best regards
Florian