use Excel::Writer::XLSX;

my $workbook = Excel::Writer::XLSX->new("$PathAndFile1.xlsx");

my $worksheet = $workbook->add_worksheet();

$worksheet->set_column('A:ED', 30);

open(FH,"<$PathAndFile");
my ($row,$col) = (0,0);
while (<FH>) # line-by-line it seems
{
chomp;
my @list = split(/\|/,$_);
foreach my $c (@list)
{
$worksheet->write($row, $col++, $c);
$worksheet->freeze_panes( 1, 0 );
}

$row++;$col=0;
}

close(FH);

$workbook->close();