use strict; use warnings; use feature 'say';
use Data::Dumper;

chomp( my @lines = <DATA> );
shift @lines;
my @output = map { /(\S+)\s+(\S+)/; my $dir = $2 eq 'WR' ? 'wire' : 'reg'; "$dir $1" } @lines;
say Dumper \@output;

__END__
Description                  RD/WR
lfxosc_bp_c_jtag            WR
lfxosc_pd_c_jtag            WR
lfxosc_i_mult_ctrl_c_jtag[0]    WR
lfxosc_i_mult_ctrl_c_jtag[1]    WR
lfxosc_i_mult_ctrl_c_jtag[2]    WR
lfxosc_r_ref_ctrl_c_jtag[0]    WR
lfxosc_r_ref_ctrl_c_jtag[1]    WR
lfxosc_r_ref_ctrl_c_jtag[2]    WR
rd_rsrv_hfxosc_jtag            RD
rd_rsrv_hfxosc_jtag            RD

##</code><code>##

$ perl 1196402.pl
$VAR1 = [
          'wire lfxosc_bp_c_jtag',
          'wire lfxosc_pd_c_jtag',
          'wire lfxosc_i_mult_ctrl_c_jtag[0]',
          'wire lfxosc_i_mult_ctrl_c_jtag[1]',
          'wire lfxosc_i_mult_ctrl_c_jtag[2]',
          'wire lfxosc_r_ref_ctrl_c_jtag[0]',
          'wire lfxosc_r_ref_ctrl_c_jtag[1]',
          'wire lfxosc_r_ref_ctrl_c_jtag[2]',
          'reg rd_rsrv_hfxosc_jtag',
          'reg rd_rsrv_hfxosc_jtag'
        ];