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$ (perl -MConfig -e 'print $Config{cc}')
x86_64-linux-gnu-gcc$

$  (perl -MExtUtils::Embed -e ccopts -e ldopts)
-Wl,-E  -fstack-protector-strong -L/usr/local/lib  -L/usr/lib/x86_64-l
+inux-gnu/perl/5.26/CORE -lperl -ldl -lm -lpthread -lc -lcrypt
 -D_REENTRANT -D_GNU_SOURCE -DDEBIAN -fwrapv -fno-strict-aliasing -pip
+e -I/usr/local/include -D_LARGEFILE_SOURCE -D_FILE_OFFSET_BITS=64  -I
+/usr/lib/x86_64-linux-gnu/perl/5.26/CORE $

$ locate EXTERN.h
/usr/lib/x86_64-linux-gnu/perl/5.26.1/CORE/EXTERN.h
$

$ pwd
/usr/lib/x86_64-linux-gnu/perl
$ ls -l 5.26*
lrwxrwxrwx  1 root root    6 Jul 18  2018 5.26 -> 5.26.1

/usr/bin/ld: cannot find -lperl
collect2: error: ld returned 1 exit status

    Update the package index:

...
    Install libperl-dev deb package:

    # sudo apt-get install libperl-dev

$ x86_64-linux-gnu-gcc perl_embed_argv_signal.c -Wl,-E  -fstack-protec
+tor-strong  -I/usr/lib/x86_64-linux-gnu/perl/5.26.1/CORE -L/usr/local
+/lib  -L/usr/lib/x86_64-linux-gnu/perl/5.26.1/CORE -lperl -ldl -lm -l
+pthread -lc -lcrypt -D_REENTRANT -D_GNU_SOURCE -DDEBIAN -fwrapv -fno-
+strict-aliasing -pipe -I/usr/local/include -D_LARGEFILE_SOURCE -D_FIL
+E_OFFSET_BITS=64  -o embedex
$ ls
...
100
./embedex : done.
$

$ x86_64-linux-gnu-gcc 2.perl_embed_argv_signal.c -Wl,-E  -fstack-prot
+ector-strong  -I/usr/lib/x86_64-linux-gnu/perl/5.26.1/CORE -L/usr/loc
+al/lib  -L/usr/lib/x86_64-linux-gnu/perl/5.26.1/CORE -lperl -ldl -lm 
+-lpthread -lc -lcrypt -D_REENTRANT -D_GNU_SOURCE -DDEBIAN -fwrapv -fn
+o-strict-aliasing -pipe -I/usr/local/include -D_LARGEFILE_SOURCE -D_F
+ILE_OFFSET_BITS=64  -o embedex2
$ ./embedex2 slithy toves wirr and wimbel
...
^CCaught your ctrl-c and exiting!
$