If its possible to 'link' to a line of a text document from an HTML page, then it is possible to use perl to generate that link as part of an HTML page.

The problem really centers around what you mean by the term 'link'.

It is possible to to use an HTML anchor (<a>) to move to a specified point (note: not line) with the same HTML document or to a specified point within another HTML document using the <A href="#section">... or <a href="document.htm#section">... syntax, but that requires that the target be marked up using html and the target section be a named element within the target document. Note. This is pure HTML and nothing to do with perl. Is is, of course, possible to generate these links and their targets using perl.

However, you said that the target documents are text files, and as such, there are no elements to form the basis of the targets. Unless it is your intention to markup the text documents with HTML, line by line, I don't see an easier way of doing this, using Perl or otherwise.