use strict;
use warnings;
use Data::Dumper;

# delimiter is X
my $escaped_str = 'Xa\Xdc\\bXc\\\\XdXe';

my @a = ();
my $i = 0;
foreach (split /(\\.)|X/, $escaped_str) {
  defined $_ ? do { $a[$i] .= $_ } : do {$i++ }
}

print Dumper(\@a);

##</code><code>##

$VAR1 = [
          '',
          'a\\Xdc\\b',
          'c\\\\',
          'd',
          'e'
        ];