Start by looking at the
SerialPort class[
^] and make sure you can successfully receive the whole message before you start "playing" with it to split it up - the split bit is trivial in comparison.
At worst, a simple string.Split will do it:
string input = "#23 14 35";
string[] parts = input.Split("# ".ToArray());
So ignore that until you have the complex bit working properly - it's generally harder than you think when you get started.