このようにしてみてください。
RewriteEngine On RewriteRule ^/menu/goods/data\.php\?id\=([0-9]{10})&category\=([0-9]{1})$ /menu/goods/0$2/$1 [R,L] RewriteRule ^/menu/goods/data\.php\?id\=([0-9]{10})&category\=([0-9]{2})$ /menu/goods/$2/$1 [R,L]
.htaccessを置く場所によって変わります。
/menu/goods/.htaccessに書く場合
RewriteEngine On RewriteRule ^(?:0([0-9])|([1-9][0-9]))/([0-9]{10})\.html data.php?id=$3&category=$1$2 [L]
RewriteEngine On RewriteRule ^menu/goods/(?:0([0-9])|([1-9][0-9]))/([0-9]{10})\.html /menu/goods/data.php?id=$3&category=$1$2 [L]
RewriteEngine On RewriteRule ^/menu/goods/(?:0([0-9])|([1-9][0-9]))/([0-9]{10})\.html /menu/goods/data.php?id=$3&category=$1$2 [L]