open $fh, '<', $ARGV[0] or die "Can't open $ARGV[0]: $!";
while (<$fh>) {

   my $Sql ;
   my $ReportId ;

   if ( /SQL_REPORT_ID (\d+)/ ) {
      $ReportId = $1;

      while (<$fh>) {
         last if (/END SQL_REPORT_ID/) ;

         $Sql .= "$_";
      }

      my $pid = fork ;

      die "Can't fork: $!" unless defined $pid;

      if ($pid) {
         $Pids{$pid} = 1;
      }
      else {
         close $fh or die "Can't close $fh";

         #print "\n\n\n\n\n\n\n\n\n\n\n---------$ReportId-------------\n\n$Sql\n";

         print STDERR "Generated $ReportId\n";

         exit(0);
      }
   }
}
..etc.