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...
my $col_spec = my $val_spec = "(";
...
$val_spec =~ s/,$/\)/;

my $sql = "insert into my_table $col_spec values $val_spec";

my $col_spec = join( ",", sort keys %data );
my $val_spec = join( ",", map { $data{$_} } sort keys %data );
my $sql = "insert into my_table ($col_spec) values ($val_spec)";