use strict;

my %hash = (
        one => [qw(1 2 3 4 5)],
        two => [qw(a b c d e)],
        the => [qw(l m n o p)]
        );

my (@cols, @vals);

foreach my $key ( keys %hash ) {
        push @cols, $key;
        push @vals, scalar( join ",", @{$hash{$key}} );
}

foreach my $val ( @vals ) {
        print "$val";
        print "\n";
}
print "\n";

my $statement = 'insert into this (' . (join ",", @cols) . ') values (' . (join ",", @vals) . ')';

print "$statement\n\n";