'cl' is not recognized as an internal or means you still do not have compiler in your PATH.
you probably installed IDE but you also need vcvars32.bat or better yet just tune environment vars as described in readme.win32 or Perl source distro

addition it is supported 3 compilers to perl on win32 (not counting cygwin) and they are inter-compatible in that sence you can build extensiion with different compiler that was used to build core perl.
at least they are trying to do so

but you will face less difficulries if you'll use same compiler