Before you go onto the quest of trying to install gcc, please check what C compiler was used to compile your version of Perl. If your version of Perl comes from http://sunfreeware.com, then getting the compiler from there should work for you. If your Perl was compiled using the forté C compiler from Sun, you should also use that compiler for compiling your Perl XS extensions.

As a general rule of thumb, you should always use the same compiler for compiling extensions that was used to compile your Perl.

In your specific case though, you haven't shown where the error really is. Maybe Perl wants the GNU make program or BSD make program but doesn't find it. Maybe you need to look at where Perl/CPAN wants its make if it's not in the path. I found /lib/ucb (or was it /ucb) to be full of interesting helper programs, but that might have been my wizardly Sun admin who caters to my every whish.