my %kill;
@kill{'00020123837', '00020123839'} = ();
while(<>) {
    my($serial) = split /,/;
    print unless exists $kill{$serial};
}

##</code><code>##

perl -n -i.orig -e 'BEGIN{@kill{"00020123837","00020123839"}=()} my($serial)=split/,/; print unless exists $kill{$serial}' myhugefile.txt