Not sure I follow. So in the table you have something like this?:
SKU #: 12345LARGE
Name: Large Bytes Dry Dog Food Turkey Chicken Formula
SKU #: 12345SMALL
Name: Small Bytes Dry Dog Food Turkey Chicken Formula
Don't know why you need separate tables or record sets. Even though they have the same ingredients, they are completely different items, so they should have different SKUs.