This might work for you... It does break on a badly formatted file, though.
test.txt

Test1|Test2|Test3
Foo1|Foo2|Foo3

Code

use strict;

my @records;
my @keys = qw(FirstKey SecondKey ThirdKey);

sub getkey()
{
    my $ret = shift @keys;
    push @keys, $ret;
    return $ret;
}

open IN, "<test.txt";

while(<IN>)
{
    my %record; 
    map{$record{getkey()}=$_} split(/\|/) ;
    push(@records,\%record);
    
}


foreach my $rec (@records)
{
    my %thing = %{$rec};
    foreach my $key (@keys)
    {
        print "$key: $thing{$key}\n";
    }
}

--
Jason Klueber
ookami@insightbb.com

/(bb)|^b{2}/
--Shakespeare