#	my @split = split /\n|\r/, $message;
	my @split = split /[\n\r]/, $message;

	foreach (@split) {
		$_ =~ s/^[\n\r]//sig;
		$_ =~ s/[\n\r]$//sig;
		print "BLA ... \"$_\" <br />";
	}

##</code><code>##

BLA ... "== another main header"
BLA ... "
"
BLA ... "
"
BLA ... "
dfgdfg"
BLA ... "
"
BLA ... "
=== a sub header"
BLA ... "
dfgdfg"
BLA ... "
"
BLA ... "
=== another new sub header"
BLA ... "
"
BLA ... "
sdfsdf"
BLA ... "
"
BLA ... "
==== a sub-sub header"
BLA ... "
g"
BLA ... "
dsfgdsf"
BLA ... "


The actual code  being passed in (via a textarea box), is:

== another main header


dfgdfg

=== a sub header
dfgdfg

=== another new sub header

sdfsdf

==== a sub-sub header
g
dsfgdsf