open(HOSTS, '/etc/hosts') || die("Out of cucumber error\n");

my %hosts;
while(<HOSTS>) {
    s/#.*//;
    next unless /(\S+)\s+(.*)/;
    my $host = $1;
    push @{$hosts{$host}}, split(/\s+/, $2);
}

use Data::Dumper;
print Dumper(\%hosts);