#!/usr/bin/perl 

while ($line = <>){
    my ($file, $record) = split /\|/, $line, 2;
    if ( open(OUTFILE, ">>$file") ) {
        print OUTFILE $record;
    }
    else { 
        die("cannot open $record[0]");
    }

}

##</code><code>##

#!/usr/bin/perl -n

my ($file, $rec) = split /\|/, $_, 2;

# Good idea, jdporter and BrowserUk
unless(exists $fh{$file}) {
  open $fh{$file}, ">> $file" or die "Can't open $file for append: $!\n";
}

$fh{$file}->print $rec;