[one]
size = 1,2,3,4
root = C:\test

[two]
colors = red,blue,green
code = %root%\code1

##</code><code>##

use Config::IniHash qw(ReadINI);
use Data::Dumper;

$config = ReadINI('testiINI.ini', systemvars => 0,
    forValue => sub {
        my ($name, $value, $sectionname, $INIhashref) = @_;
        next if /^(#.*)?$/;   
        
        $value =~ s{%(?:\[([^\]%]+)\])?([^%]*)%}{
            print "for value: $value this is 1: $1 this is 2: $2 \n\n";
            if ($2 eq '') {
                '%'
            } elsif ($1 eq '') {
                $INIhashref->{$sectionname}{$2}
            } else {
                $INIhashref->{$1}{$2}
            }
        }ge;
        
        return $value;
    }
);


foreach my $Section (values %$config) {
  foreach my $value ( qw( colors size ) ) {
    $Section->{$value} = [split /\s*,\s*/, $Section->{$value}];
  }
}