One way. You'll need to adapt it to suit your input.

#! /usr/bin/perl

use strict;
use warnings;

use HTML::Template;

use Data::Dumper;
$Data::Dumper::Indent = 2;

my %record = (
  cell_01 =>  1,
  cell_02 =>  2,
  cell_03 =>  3,
  cell_04 =>  4,
  cell_05 =>  5,
  cell_06 =>  6,
  cell_07 =>  7,
  cell_08 =>  8,
  cell_09 =>  9,
  cell_10 => 10,
  cell_11 => 11,
  cell_12 => 12,
  cell_13 => 13,
  cell_14 => 14,
  cell_15 => 15,
  cell_16 => 16,
  cell_17 => 17,
  cell_18 => 18,
);  

my @cells = map{
  {cell => $record{$_}}
} sort keys %record;

my (@row, @rows);
my $i = 0;
while ($i < $#cells){
  for my $col (0..3){
    last if $i > $#cells;
    push @row, $cells[$i++];
  }
  push @rows, {td_loop => [@row]};
  @row = ();
}
#print Dumper \@rows;

my $t = HTML::Template->new(filehandle => *DATA)
  or die qq{cant load templ};
$t->param(tr_loop => [@rows]);
print $t->output;

__DATA__
<table>
<TMPL_LOOP tr_loop>
  <tr>
    <TMPL_LOOP td_loop>
      <td><TMPL_VAR cell></td>
    </TMPL_LOOP>
  </tr>
</TMPL_LOOP>
</table>
[download]

output (whitespace trimmed)

<table>
  <tr>
    <td>1</td>
    <td>2</td>
    <td>3</td>
    <td>4</td>
  </tr>
  <tr>
    <td>5</td>
    <td>6</td>
    <td>7</td>
    <td>8</td>
  </tr>
  <tr>
    <td>9</td>
    <td>10</td>
    <td>11</td>
    <td>12</td>
  </tr>
  <tr>
    <td>13</td>
    <td>14</td>
    <td>15</td>
    <td>16</td>
  </tr>
  <tr>
    <td>17</td>
    <td>18</td>
  </tr>
</table>
[download]

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