#!/usr/bin/perl
use strict;
use warnings;

my $h;

while (<DATA>) {
    chomp;
    s|^/|\$h->{'|;
    s|/|'}{'|g;
    s|([^']*)$|\0$1'} = 1;|;
    eval;
}

use Data::Dumper;
$Data::Dumper::Indent    = 1;
$Data::Dumper::Sortkeys  = 1;

open my $savedout, ">&STDOUT" or die $!;
close STDOUT;
open STDOUT, ">", \my $dump or die $!;

print Dumper $h;

open STDOUT, ">&", $savedout or die $!;

open my $fh, "<", \$dump or die $!;
while (<$fh>) {
    s/^(\s*)'/$1/;
    s/' =>.*//;
    next if /^\$|\s*}/;
    print;
}

__DATA__
/a/f1.mp3
/a/f2.mp3
/a/b/f1.mp3
/a/b/f2.mp3
/a/b/f3.mp3
/a/c/f1.mp3
/a/c/f2.mp3
/a/c/e/f5.mp3
/a/c/e/f6.mp3
/b/d/f4.mp3

##</code><code>##

  a
    f1.mp3
    f2.mp3
    b
      f1.mp3
      f2.mp3
      f3.mp3
    c
      f1.mp3
      f2.mp3
      e
        f5.mp3
        f6.mp3
  b
    d
      f4.mp3