If I understand correctly, you want the ability to embed in comments named anchors and references to those anchors, so that clicking on one of the references automatically locates and displays the corresponding named anchor, right? It ought to be possible to extend cperl-mode to do this. You'd start by adding to the syntax tables the regexes and whatnot to recognize the comment-embedded references, and then you'd attach function in the cperl-mode hook that binds some key or mouse button to a function that checks the string properties at the point in question to see if it's in one of the references and if so does the appropriate thing (and if not passes through to whatever function cperl-mode normally binds to that keystroke or mouse button). If you want to do this, you should start with the Gnu Emacs Lisp Reference Manual.

$;=sub{$/};@;=map{my($a,$b)=($_,$;);$;=sub{$a.$b->()}}
split//,".rekcah lreP rehtona tsuJ";$\=$ ;->();print$/
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