TIMTOWTDI!

use strict;
use warnings;
use Spreadsheet::HTML qw(generate);


my @data  = map { chomp; s/(?:COMMENT|[&\\_@])//g; [split /:/] } <DATA
+>;
my @class = map { map $_ ? 'norm' : 'bold', splice @$_, 0, 1 } @data;
my @frag  = map { splice @$_, 2, 1 } @data;

print generate(
    data => \@data,
    matrix => 1,
    indent => '   ',
    tr => { class => \@class },
    -c2 => sub { sprintf '<a href="#%s">%s</a>', shift(@frag), shift }
);

__DATA__
0:A:B:frag1:name1
1:C:D:frag2:name2
0:E:F:fr&ag3:naCOMMENTme3
1:G:H:fr\ag4:_name4
0:I:J:fr@ag5:name5
[download]

Output:

<table>
   <tr class="bold">
      <td>A</td>
      <td>B</td>
      <td><a href="#frag1">name1</a></td>
   </tr>
   <tr class="norm">
      <td>C</td>
      <td>D</td>
      <td><a href="#frag2">name2</a></td>
   </tr>
   <tr class="bold">
      <td>E</td>
      <td>F</td>
      <td><a href="#frag3">name3</a></td>
   </tr>
   <tr class="norm">
      <td>G</td>
      <td>H</td>
      <td><a href="#frag4">name4</a></td>
   </tr>
   <tr class="bold">
      <td>I</td>
      <td>J</td>
      <td><a href="#frag5">name5</a></td>
   </tr>
</table>
[download]