The excerpt you posted above confirms syphilis's hunch about checking perl -V:cc. It is empty as you discovered. The make output shows that it is likely trying to execute a $(CC) -c ... but CC, which most likely is set via perl -V:cc, is empty. And tries to execute -c which follows.

Perlmonks have answered a similar question here: https://stackoverflow.com/questions/65728942/how-to-make-perl-makefile-pl-use-a-given-c-compiler-when-compiling-an-xs-module and offer solutions by either telling perl Makefile.PL what CC to use (perl Makefile.PL CC=...) or how to save your CC choice permanently with Perl's config.

If all else fails, a quick hack would be to edit the Makefile produced (not the Makefile.PL) and find where CC is set, perhaps a CC= line near the top. And set it to the path of the compiler executable which compiled perl.exe (do you have one?). Having said that, you will likely encounter additional errors with the linker (perl -V:ld). Usually, and in my system, linker executable can be replaced by the compiler, so additionally set LD (in Makefile) to the same CC executable.

bw, bliako