#!/usr/bin/perl -w
use strict;

# first line has column headings
my @fieldnames = split /,/, <>;

# @entries = ( { Last => 'zacks', First => 'evan', ... }, ... )
my @entries;

# create and store a record for each line of input
while (<>) {
  my %h;
  @h{@fieldnames} = split /,/;
  push @entries, \%h;
}

foreach my $h (@entries) {
  foreach my $k (@fieldnames) {
    print "$k: $h->{$k}\n"
  }
}

__DATA__
sample input:

Last,First,Address,Apt,City,St,Zip,Email,Notes
zacks,evan,123 main,,ann arbor,mi,48104,evan@zacks.org,perlmonks++