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    filehandle => sub {
        my @lines;
...
            push @lines, $_;            
        }
    },

$ perl bench_split.pl
           s/iter      regex      index      split filehandle
...
index        3.13        10%         --       -29%       -43%
split        2.21        56%        42%         --       -19%
filehandle   1.78        93%        76%        24%         --