if apache and the website(s) (are on the same drive, and if you really need to keep the assoctiation of .cgi to your text editor, you could install perl to DRIVE:\usr (but only install perl into that dir, don't add other software...), so that perl can be reached by DRIVE:\usr\bin\perl.exe, and then the shebang /usr/bin/perl should work... (haven't tested it)

But I prefer the way associating .cgi with perl.exe and ScriptInterpreterSource Registry in httpd.conf