You could have a look at Mail::Box module from CPAN. I assume that the mail folders are in the format of unix mboxes, ascii-mode, line-by-line.

I have started on a simple perl app to do what you have described...

#C:\Perl\bin\Perl.exe -w
use strict;
use IO::File;
use Data::Dumper;
use Mail::Box;

# Load mail list
my $MailList = load_mail_list('./list25B6.txt');
print Dumper($MailList);

# Load folder list
my $MailFolder = load_mail_folders('./hierarch.txt');
print Dumper($MailFolder);

# Parse folder files
foreach (values %{$MailFolder}) {
    parse_mail_folder($_);
}

sub parse_mail_folder
{
    # to be completed when I get back home...
}

sub load_mail_list
{
    my $filename = shift;
    my $f = new IO::File $filename, "r" or die "Can not open mail list
+";
    my %mlist;

    # load the header
    chomp($mlist{title}  = <$f>);
    chomp($mlist{sender} = <$f>);
    chomp($mlist{nosig}  = <$f>);

    # load the rest of the email addresses
    my %MailAddress;
    while (<$f>) {
        chomp;
        my ($name, $email) = /^(.*)\s+<(.*)>$/;
        next if $email eq '';
        $MailAddress{$email} = $name;
    }

    $mlist{mlist} = \%MailAddress;
    return \%mlist;
}

sub load_mail_folders
{
    my $filename = shift;
    my $f = new IO::File $filename, "r" or die "Can not open mail fold
+er list";
    my %mbox;

    while (<$f>) {
        chomp;
        next unless ( $_ ne '' and m/^0,0,/ );
        s/"//g;
        my @fld = split /,/;
        my $folder = (split /:/, $fld[2])[2]; # capture 3rd field
        $mbox{$fld[-1]} = "D:/Pmail/mail/$folder.PPM"; # full path to 
+mboxes
    }
    return \%mbox;
}
[download]

And the output so far...

$VAR1 = {
          'title' => '\\TITLE Email Distribution',
          'nosig' => '\\NOSIG Y',
          'mlist' => {
                       'jbarker@someotherdomain.org' => 'David & Jan B
+arker',
                       'johnarnold@somedomain.com' => 'John & Jenny Ar
+nold'
                     },
          'sender' => '\\SENDER Peter Rabbitt <peterr@example.com>'
        };
$VAR1 = {
          'Main' => 'D:/Pmail/mail/FOL07093.PPM',
          'Microsoft' => 'D:/Pmail/mail/FOL024EB.PPM',
          'Sent' => 'D:/Pmail/mail/FOL04816.PPM'
        };
[download]

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