open(FH, '< vhosts.conf');
my $content = do {local $/; <FH> };

while ($content =~ m|(<VirtualHost \*:80>.*?</VirtualHost>)|sg) {
	my $vhost = $1;
	my ($name) = $vhost =~ m/ServerName\s(\S+)/;
	open(OUT, "> $name.conf") or die "Can't open outfile $name: $!\n";
	print OUT $vhost;
	close(OUT);
}