Your question leaves room for interpretation ;-) My interpretation is, you want to put all combinations into a four column sized table. The following example unfolds the loops using a silly glob hack - don't do that for production code! There are modules on CPAN (e.g. iterator) to create multi-level for-loops.

use strict;
use warnings;


my $hash_of_excel = [
                     {
                      col1 => "value1",
                      col2 => "value2",
                      col3 => "value3|value4",
                      col4 => "value5|value6|value7",
                     },
                     {
                      col1 => "value8",
                      col2 => "value9",
                      col3 => "value10|value11|value12",
                      col4 => "value13|value14|value15",
                     },
                     {
                      col1 => "value16|value17",
                      col2 => "value19|value18",
                      col3 => "value20",
                      col4 => "value21",
                     }
                    ];


foreach my $results (@$hash_of_excel){
  my $glob_expression;

  for my $colname( sort keys %$results){
    my @array  = split /\|/,$results->{$colname};
    $glob_expression .= '{' . join(',', @array) . '};';
  }

  chop $glob_expression;
  print "EXP: $glob_expression:\n";
  print "\t", join("\n\t",  glob $glob_expression), "\n\n";
}
[download]

Result:

 EXP: {value1};{value2};{value3,value4};{value5,value6,value7}:
        value1;value2;value3;value5
        value1;value2;value3;value6
        value1;value2;value3;value7
        value1;value2;value4;value5
        value1;value2;value4;value6
        value1;value2;value4;value7

EXP: {value8};{value9};{value10,value11,value12};{value13,value14,valu
+e15}:
        value8;value9;value10;value13
        value8;value9;value10;value14
        value8;value9;value10;value15
        value8;value9;value11;value13
        value8;value9;value11;value14
        value8;value9;value11;value15
        value8;value9;value12;value13
        value8;value9;value12;value14
        value8;value9;value12;value15

EXP: {value16,value17};{value19,value18};{value20};{value21}:
        value16;value19;value20;value21
        value16;value18;value20;value21
        value17;value19;value20;value21
        value17;value18;value20;value21
[download]

Did you asked for something like that?

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