Try this code. - you may need to adjust the template when specifications are clearer:

#!/usr/bin/perl
use strict;
use warnings;

my %output=(
   'aclallow.conf'   => {FH=>undef, TEMPLATE=>sub{my ($ip,$mac) = @_; 
+return "http_access allow $mac $ip"}},
   'aclip.conf'      => {FH=>undef, TEMPLATE=>sub{my ($ip,$mac) = @_; 
+return "acl ip1 src $ip"}},
   'aclmac.conf'     => {FH=>undef, TEMPLATE=>sub{my ($ip,$mac) = @_; 
+return "acl  mac1 arp $mac"}},
);

my $inputfile="data-ip.txt";

open my $fh,"<", $inputfile or die "ERROR: Cannot open '$inputfile' : 
+$!";
for (keys %output){
    open ($output{$_}{FH}, ">", $_) or die "Error: Could not open $_ f
+or output:$!";
}

while (<$fh>){
    chomp;
    my ($ip,$mac) = split;
    next unless $ip and $ip=~/^\d/;
    for (keys %output){
       print {$output{$_}{FH}} $output{$_}{TEMPLATE}->($ip,$mac), "\n"
+;
    }
}
close $fh;

for (keys %output){
    close ($output{$_}{FH});
}
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