use strict;
use warnings;

my $startOffset = tell DATA;
my $recordCt;

my @records = do
   {
       local $/;
       split m{(?x) (?: (?<=\A) | (?<=\n) ) (\n+) }, <DATA>;
   };

$recordCt = 0;
print qq{@{ [ sprintf qq{\n%2d >}, ++ $recordCt ] }$_<} for @records;

__END__
Record 1 consists of
three lines
of data terminated by a newline

Record 2 has
just two lines terminated by a newline

Record 3 contains four lines
of data which
is very important
to the project, newline terminated again


Record 4 was preceded by two blank lines
and has two lines terminated by a newline

##</code><code>##


 1 >Record 1 consists of
three lines
of data terminated by a newline
<
 2 >
<
 3 >Record 2 has
just two lines terminated by a newline
<
 4 >
<
 5 >Record 3 contains four lines
of data which
is very important
to the project, newline terminated again
<
 6 >

<
 7 >Record 4 was preceded by two blank lines
and has two lines terminated by a newline
<