Do you mean processing more than one line per SQL statement? or are you talking about transactions?

If the former, you could think about loading N lines into a buffer, then passing the buffer to $dbh->do(), but results will depend on the actual driver you are using (i.e. which DBMS).

If the latter, transaction availability is again dependent on the DBMS you are using.

You could also investigate the use of pre-prepared statement handles, depending on the format of data within the file - if you have the values themselves (as opposed to complete INSERT or UPDATE statements), pre-preparing your statement handles will save some time.

Outside perl, some database engines (MySQL for one) will allow use of 'extended' SQL, where multiple entries can be added using one INSERT statement.

Perhaps you could clarify your question.