How about something like this - build an array of hash references:

use IO::File;
use Data::Dumper;

my $f = new IO::File "file.txt", "r" or die "Can not open file";

my @vars;
while (<$f>) {
    my ($d, $t) = $_ =~ /^(\d+)\|\|(\w+)$/;
    push @vars, { num => $d, txt => $t };
}

print Dumper(\@vars);
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The structure will be something like:

@vars = [
         { num => '123', txt => 'abc' },
         { num => '234', txt => 'frt' },
         ...
        ];
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To retrieve the variables:

$var[0]->{num}, $var[1]->{txt}, etc...
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