[% PROCESS template var=val var=val ... %]
[% INCLUDE template var=val var=val ... %]

##</code><code>##

my $re = qr{
   \[%-?        # start tag
   \s*
   (?:PROCESS|INCLUDE)
   \s+
   (\S+)        # template name
   .*?          # any parameters you're not interested in
   -?%\]        # end tag
}xs;