UPDATE:
Here is how i would do it ... this is almost identical to blokhead's answer:

use strict;
use HTML::Template;

my $html   = do{local $/;<DATA>};
my %hash   = map { $_ => chr $_ } (97..122);
my ($i,$j) = (0,0);
my $max    = 5;
my $table;

for (sort keys %hash) {
   push @{$table->[$j]->{key}},{key => $_};
   push @{$table->[$j]->{val}},{val => $hash{$_}};
   $j++ unless ++$i % $max;
}

my $tmpl = HTML::Template->new(
   scalarref => \$html,
);

$tmpl->param(
   table => $table
);

print $tmpl->output;


__DATA__
<style type="text/css">
<!--
table { border-style: outset; border-width: thin; }
th    { border-style: inset; }
td    { border-style: inset; }
-->
</style>
<tmpl_loop table>
<table border="1">
  <tr>
    <th>Key</th>
   <tmpl_loop key>
     <td><tmpl_var key></td>
   </tmpl_loop>
  </tr>
  <tr>
    <th>Val</th>
   <tmpl_loop val>
     <td><tmpl_var val></td>
   </tmpl_loop>
  </tr>
<table>
</tmpl_loop>
[download]

jeffa

L-LL-L--L-LL-L--L-LL-L--
-R--R-RR-R--R-RR-R--R-RR
B--B--B--B--B--B--B--B--
H---H---H---H---H---H---
(the triplet paradiddle with high-hat)