(a bit slow-loading, however) for a module named Win32::AdminMisc.
Apparently there's a function for "CreateProcessAsUser" and "LogonAsUser", which sound like they do what you need. However, this module doesn't appear to be in CPAN and there's no obvious indication when it was last updated (although by the version number, possibly in 2000?) and therefore no indication of exactly what combos of Perl versions and OSes it'll work with.