my @F = split /\s*=\s*/;
    
    push @rows, [map {
        my %x = (field => $F[$_ - 1], value => $F[$_]);
        $x{field} =~ s/.*\s+(\S+)$/$1/ unless $_ == 1;
        $x{value} =~ s/\s*\S+$// unless $_ == $#F;
        \%x;
    } 1 .. $#F];


##</code><code>##

 my ($toss, @list) = split /\s*([A-Za-z]+)\s*\=\s*/;
 my @row;
 while (@list) {
     push @row, { field => shift @list,
                  value => shift @list };

 }
 push @rows, \@row;