use strict;

my ($pointer, $id, $title);

while (<DATA>) {
 chomp;
 ($pointer, $id, $title) = split(/\|\|/);
 print "pointer=$pointer, id=$id, title=$title\n"
 }

__DATA__
23||record1||The Title
1054||record2||The Title #2
2023||record3||The Title #3

##</code><code>##

$pointer, $id, $title) = split("\\|\\|");