use IO::File;
use strict;
$, = "|";
my %fh; # key=filename; val=filehandle
while (<>) {
    my @record = split /\|/;
    my $word1 = shift @record;
    $fh{$word1} ||= IO::File->new("> $word1")
      or die "Error opening $word1 for writing: $!\n";
    $fh{$word1}->print( @record );
}

##</code><code>##

while (<>) {
    my( $word1, @record ) = split /\|/;

##</code><code>##

    ( $fh{$word1} ||= IO::File->new("> $word1")
      or die "Error opening $word1 for writing: $!\n"
    )->print( @record );