Here's a simple way: (assumes reading lines from file F)

while (<F>)
{
    chomp;
    my( $dll_file, $exe_files, $do_it ) = split /\|/;
    my @exe_files = split /,/, $exe_files;
}
[download]

(I don't actually know what that third field means (the one that is 'YES' in your sample data))

Update: Thanks to fishbot_v2 for pointing out my missing /\|/!