use strict;
use warnings;
use autodie;

my $file = shift @ARGV;
open my $fh, '<', $file;

my @files;
while ( my $line = <$fh> ) {
  chomp $line;
  push @files, $line unless $line =~ /^\s*$/;
}

##</code><code>##

use File::Spec;
my $dirname;
for my $name ( @files ) {
  if ( $name =~ s/:$// ) {  # use trailing : to id dirname
	 $dirname = $name;
  }
  else {
	 my $fullpath = File::Spec->catfile( $dirname, $name );

	 # slurp or do whatever with file at $fullpath

  }
}