use strict;
use warnings;
use CGI;
my $q = CGI->new;
my @values = grep {@$_} map {chomp; [split ',']} <DATA>;

my $rows = "\n";

$rows .= $q->Tr (
      {align  => 'center', valign => 'top'},
      [$q->td ([$_->[0]]) . $q->td ([$_->[1]])]
    ) . "\n" for @values;

print $q->header, $q->start_html, $q->table({border => 1}, [$rows]);
__DATA__
foo,bar
baz,quux
Mike,Micky
Davy,Peter