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foreach $line (@allow_edit){ .... }

my @loop;
#fill in the array @loop with hash references from @allow_edit...
...
    my($name, $value) = split /=/,$_; 
    push @loop, {$name=>$value};
}

<!-- start of loop -->
<TMPL_LOOP NAME="loop">
...
                </tr>
</TMPL_LOOP>
<!-- end of loop -->

my @loop;
#fill in the array @loop with hash references from @allow_edit...
...
    my($name, $value) = split /=/,$_;
    push @loop, {part1=>$name, part2=>$value};
}