use 5.014;
use Data::Dumper;

open my $inFH, q{<}, \ <<EOD or die $!;
N260G02X142.05Y649.62I77.33J58.34H2M25
N265M20
N270G45
N275G01X304.78Y608.8C45.91M25
N280M20
N285G46C0
N290G03X324.39Y638.4I-69.58J67.4H2M25
N295M20
N300G45
N305G01X180.04Y592.89C326.5M25
N310X279.77Y586.78C26.5
N315X195.39Y584.57C336.5
N320X228.31Y579.58C355.92
EOD

my @dataLines =
   map { { split m{(?x) (?<=[A-Z]) (?=[-\d]) | (?<=[-\d]) (?=[A-Z]) } } }
   map { chomp; $_ }
   <$inFH>;

close $inFH or die $!;

print Data::Dumper->Dumpxs( [ \ @dataLines ], [ qw{ *dataLines } ] );

##</code><code>##

@dataLines = (
               {
                 'M' => '25',
                 'J' => '58.34',
                 'Y' => '649.62',
                 'H' => '2',
                 'I' => '77.33',
                 'N' => '260',
                 'X' => '142.05',
                 'G' => '02'
               },
               {
                 'M' => '20',
                 'N' => '265'
               },
               {
                 'G' => '45',
                 'N' => '270'
               },
               {
                 'G' => '01',
                 'Y' => '608.8',
                 'X' => '304.78',
                 'M' => '25',
                 'C' => '45.91',
                 'N' => '275'
               },
               {
                 'M' => '20',
                 'N' => '280'
               },
               {
                 'N' => '285',
                 'C' => '0',
                 'G' => '46'
               },
               {
                 'Y' => '638.4',
                 'J' => '67.4',
                 'M' => '25',
                 'G' => '03',
                 'X' => '324.39',
                 'I' => '-69.58',
                 'N' => '290',
                 'H' => '2'
               },
               {
                 'N' => '295',
                 'M' => '20'
               },
               {
                 'G' => '45',
                 'N' => '300'
               },
               {
                 'N' => '305',
                 'C' => '326.5',
                 'M' => '25',
                 'G' => '01',
                 'Y' => '592.89',
                 'X' => '180.04'
               },
               {
                 'N' => '310',
                 'C' => '26.5',
                 'X' => '279.77',
                 'Y' => '586.78'
               },
               {
                 'Y' => '584.57',
                 'X' => '195.39',
                 'C' => '336.5',
                 'N' => '315'
               },
               {
                 'X' => '228.31',
                 'Y' => '579.58',
                 'N' => '320',
                 'C' => '355.92'
               }
             );