use strict;

my $in = 'sample.txt';
my $out = 'sampleout.txt';

my ($handle, $key, $val);

open($handle, $in);
    # Messy, but I'm assuming a small file...
split(/\n\n/, join('', <$handle>));
close($handle);

open($handle, ">$out");
for (@_) {
    print $handle "__BEGIN__\n$_\n__END__\n";
    my %hash;
    for (split(/\n/)) {
        ($key, $val) = split(/ /);
        $hash{$key} = $val;
    }
    # Do whatever with record data, now inside
    # %hash as key / value pairs
}
close($handle);
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