This what you want:
[LR]TRIM\([RL]TRIM\([^)]+\)\)\s*=\s*[^)]+\)*
?
What's that doing is saying:
[LR] # Match single char, either "L" or "R"
TRIM # Match text "TRIM"
\( # Match an open parenthesis
[RL] # Match single char, either "R" or "L" (same as [LR], but easier to see intent)
TRIM # Match text "TRIM"
\( # Match an open parenthesis
[^)]+ # Match one or more of anything that isn't closing parenthesis
\)\) # Match two closing parentheses
\s* # Zero or more whitespace characters
= # Match "="
\s* # Again, optional whitespace (not req unless next bit is captured)
[^)]+ # Match one or more of anything that isn't closing parenthesis
\)* # Match zero or more closing parentheses.
If this is automated and you want to know which variables are in it, you can wrap parentheses around the relevant parts:
[LR]TRIM\([RL]TRIM\(([^)]+)\)\)\s*=\s*([^)]+)\)*
Which will give you the first and second variables in groups 1 and 2 (either \1 and \2 or $1 and $2 depending on regex used).