use warnings;
use strict;

use Text::CSV;

my $csv = Text::CSV->new;

my $file = 'in.csv';
my $out1 = 'out.1';
my $out2 = 'out.2';

open my $fh, '<', $file
  or die "can't open the damned csv file!: $!";

my %widths;

while (my $row = $csv->getline($fh)){
    for (0..$#$row){
        my $length = length $row->[$_];
        if (! $widths{$_} || $length > $widths{$_}){
            $widths{$_} = $length;
        }
    }
}

seek $fh, 0, 0;

open my $wfh_1, '>', $out1
  or die "can't open the bloody output file $out1!: $!";

open my $wfh_2, '>', $out2
  or die "can't open the dirty output file $out2!: $!";

my @header;
my $got_header;

while (my $row = $csv->getline($fh)){

    @header = @$row if ! $got_header;
    $got_header = 1;

    for (0..$#$row){
        if (@header){
            print $wfh_2 "$header[$_] : $row->[$_]\n";
        }

        my $elem_len = $widths{$_} - length($row->[$_]);
        $row->[$_] .= ' ' x $elem_len;
    }

    print $wfh_1 join(' ', @$row);
    print $wfh_1 "\n";
}

close $fh;
close $out1;
close $out2;