The first thing I'd suggest would be to ensure these environment variables are setup properly. This may sound silly, but if you set them via the GUI (System Properties->Advanced->Environment Variables) after opening the command prompt in which you're working they won't be there. To do so type set within the command prompt:

c:\>set
C:\Documents and Settings\marto>set
ALLUSERSPROFILE=C:\Documents and Settings\All Users
APPDATA=C:\Documents and Settings\marto\Application Data
CLIENTNAME=Console
..... Your ENV variables should show later here
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The error:

Error: Could not create the Java Virtual Machine.
Error: A fatal exception has occurred. Program will exit.
JVM taking more than 15 seconds to start, or died before Perl could co
nnect. Increase config STARTUP_DELAY if necessary. at C:/strawberry/p
erl/site/lib/Inline/J
ava.pm line 484
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I suggest looking at the Inline::Java documentation. It details how to enable debugging, which will help to get a clearer picture of what's going on, and the impact of changing the configuration value 'STARTUP_DELAY' mentioned above.