See these PM nodes:

• RFC: How to Release Modules on CPAN in 2011
• Best Module Starter?
• José's Guide for creating Perl modules
• Writing Solid CPAN Modules
• Simple Module Tutorial
• How to make a CPAN Module Distribution

And these external references:

• Starting a module with Module::Starter (Perl Training Australia)
• Writing Perl Modules for CPAN book by Sam Tregar (also available as free pdf at Online Web Library)