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use Data::Dumper;

...
my $h2;
push @{$h2->{(split(/\|/, $h1{$_}))[0]}}, $_ for (keys(%h1));
print Dumper($h2);

$VAR1 = {
          'Sat Oct 9 03:35:15 2004' => [
...
                                          'stylesheet.css'
                                        ]
        };