# this might be a memory hog for large files

# read in the items to process
my @items; 
{
  local $/ = '***** SQL Statement *****';
  open ( INPUT, '<', $input_file_name )
    or die ("Can't read from input : $!");
  @items = <INPUT>;
}

# process each item
foreach my $item ( @items ) {
  my ($sql, $other) = map { trim($_) } split ( /\Q***** Bind Variables
+ *****\E/, $item);
  my ($bindvars) = split( m/\n\n/, $other  );
  get_file($sql)->print("\n\n", $bindvars);
}

# clean up
close_files();

# get rid of leading/trailing whitespace.
sub trim { 
  my $string = shift;
  $string =~ s/^\s+//;
  $string =~ s/\s+$//;
  return $string;
}

{
  use IO::File;
  my $i = 0;
  my %files = ();

  # return the file handle associated with a given sql statement.
  sub get_file {
    my $sql = shift;
    if ( defined( $files{$sql} )) {
      return $files{$sql};
    }

    # we don't already know about it.
    my $file = IO::File->new( "SQL$i.txt", '>' );
    if (!defined($file)) {
      die "Error opening output file: $!";
    }
    $i++;
    $files{$sql} = $file;
    $file->print( $sql ); # print the sql statement as a header.
    return $file;
  }

  # close all of the open file handles
  sub close_files {
    foreach my $file ( values %files ) {
      $file->close();
    }
  }
}
[download]

of course, this is completely untested, but the logic should be good.