|First, you realize that the numbers will no longer be "Numbers", but Text?|
With your number in cell A1, in B1 put this formula:
=" ' "&A1&" ' , "
I've separated it a bit so you can see that it is supposed to be:
Equal sign, Double Quote, Single Quote, Double Quote, Ampersand, Cell Number, Ampersand, Double Quote, Single Quote, Comma, Double Quote.