use strict;
use warnings;

use Data::Dumper qw( Dumper );

sub add {
    my $p = \shift;
    $p = \($$p->{$_}) for @_;
}

my $tree;
while (<DATA>) {
    chomp;
    add $tree, m{[^/]+}g;
}

print(Dumper($tree));

__DATA__
/var/www/data/stuff
/var/www
/var/www/data/misc
/var/logs
/var/logs/data

##</code><code>##

$VAR1 = {
          'var' => {
                     'www' => {
                                'data' => {
                                            'misc' => undef,
                                            'stuff' => undef
                                          }
                              },
                     'logs' => {
                                 'data' => undef
                               }
                   }
        };

##</code><code>##

perl -MData::Dumper
    -ne'END{print Dumper$t}chomp;$p=\$t;$p=\($$p->{$_})for/[^\/]+/g'

##</code><code>##

perl -MData::Dumper
    -nlE'END{say Dumper$t}$p=\$t;$p=\($$p->{$_})for/[^\/]+/g'