As long as your file isn't more than 65535 rows, gnumeric will handle it without a problem. I started to suggest oocalc as well but it tops out at 32000 rows.
I just attempted to load a 153,000 record csv with gnumeric and except for truncating everything about 65535, it worked fine.
If you need more than that, I would look to mysql/postgresql (and their respective phpmyadmins). Both of those have a much higher learning curve tho.
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