#!/usr/bin/perl 
use strict;     
use warnings;   
use Spreadsheet::WriteExcel;
          
# First build your data table in an array
my @T;    
while (<DATA>) {
    chomp;                                                                                                                     
    my ($row, $col, $val) = split /,\s*/, $_;
    last if ! defined $col;
    $T[$row][$col] = $val;
}         
          
my $WB = Spreadsheet::WriteExcel->new("FOO.xls");
my $WS = $WB->add_worksheet("FRED");
          
# Then write the data into your spreadsheet in order
for (my $row=0; $row<@T; ++$row) {
    next if !defined $T[$row];
    for (my $col=0; $col < @{$T[$row]}; ++$col) {
        if (defined $T[$row][$col]) {
            $WS->write($row, $col, $T[$row][$col]);
            print "T[$row][$col] = $T[$row][$col]\n";
        } 
    }     
}         
          
__DATA__  
1, 2, banana    
0, 0, Cell A1   
0, 7, bazooka   
3, 3, Cell D4   
1, 1, apple     
7, 0, flooglehorn        

##</code><code>##

$ perl 974548.pl
T[0][0] = Cell A1
T[0][7] = bazooka
T[1][1] = apple
T[1][2] = banana
T[3][3] = Cell D4
T[7][0] = flooglehorn

##</code><code>##

# Then write the data into your spreadsheet in order
my $out_row=0;
for (my $row=0; $row<@T; ++$row) {
    next if !defined $T[$row];
    for (my $col=0; $col < @{$T[$row]}; ++$col) {
        if (defined $T[$row][$col]) {
            $WS->write($out_row, $col, $T[$row][$col]);
            print "T[$out_row][$col] = $T[$row][$col]\n";
        } 
    }
    ++$out_row;
}        

##</code><code>##

$ perl 974548.pl
T[0][0] = Cell A1
T[0][7] = bazooka
T[1][1] = apple
T[1][2] = banana
T[2][3] = Cell D4
T[3][0] = flooglehorn