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sub split_to_n {
  my $n = shift;
  my @p = map {(@_)*$_/$n} 0..$n;
  map {[@_[$p[$_-1]..($p[$_]-1)]]} 1..$n;
}

use Data::Dumper;
$Data::Dumper::Indent = 1;
print Dumper split_to_n(3, 'a'..'z');

sub split_to_n {
  my $n = shift;
...
  @_ = reverse @_;
  map {[reverse @_[$p[$_-1]..($p[$_]-1)]]} reverse 1..$n;
}