use CGI::Ex::Template;
my @a = qw(one two three four five six seven eight);

my $temp = q{
    [%~ cols = 3 %]
    [%~ rows = a.size DIV cols %]
    [%~ IF a.size % cols ; rows = rows + 1 ; END -%]

    <table>
    [%- FOR i IN [1 .. rows] %]
      <tr>
      [%- FOR j IN [1 .. cols] %]
        [%~ k = (i - 1) * cols + (j - 1) %]
        <td>[% a.$k %]</td>
      [%- END %]
      </tr>
    [%- END %]
    </table>
};


CGI::Ex::Template->new->process(\$temp, {a => \@a}) || die $CGI::Ex::Template::error;


##</code><code>##


    <table>
      <tr>
        <td>one</td>
        <td>two</td>
        <td>three</td>
      </tr>
      <tr>
        <td>four</td>
        <td>five</td>
        <td>six</td>
      </tr>
      <tr>
        <td>seven</td>
        <td>eight</td>
        <td></td>
      </tr>
    </table>