use strict;
use warnings;
use Spreadsheet::HTML qw(generate);


my @data  = map { chomp; s/(?:COMMENT|[&\\_@])//g; [split /:/] } <DATA>;
my @class = map { map $_ ? 'norm' : 'bold', splice @$_, 0, 1 } @data;
my @frag  = map { splice @$_, 2, 1 } @data;

print generate(
    data => \@data,
    matrix => 1,
    indent => '   ',
    tr => { class => \@class },
    -c2 => sub { sprintf '<a href="#%s">%s</a>', shift(@frag), shift }
);

__DATA__
0:A:B:frag1:name1
1:C:D:frag2:name2
0:E:F:fr&ag3:naCOMMENTme3
1:G:H:fr\ag4:_name4
0:I:J:fr@ag5:name5