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use strict;
use warnings;
...
"D05C","2EF2","5E8D","WabIab, and more.bor",4760,4616,"WIN",""
"6DAC","B87B","8D89","fpSDt,Finder,Link.gif",1161,2988,"Solaris",""
"4DE1","BC7A","2D72","cmnres,pdb.dll",76800,1550,"WIN",""

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"13F2"|"E3C9"|"05E5"|"J0180794.JPG"|32768|3290|"WIN"|""
"D05C"|"2EF2"|"5E8D"|"WabIab, and more.bor"|4760|4616|"WIN"|""
"6DAC"|"B87B"|"8D89"|"fpSDt,Finder,Link.gif"|1161|2988|"Solaris"|""
"4DE1"|"BC7A"|"2D72"|"cmnres,pdb.dll"|76800|1550|"WIN"|""

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while ( <DATA> )
{
...
    my @f76543 = map { $_ = reverse } split m{,}, reverse($rest), 5;
    print join q{|}, @f012, reverse @f76543;
}

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while ( <DATA> )
{
...
       $f0, $f1, $f2,
       reverse map { $_ = reverse } split m{,}, reverse($rest), 5;
}