Simply tie *FH, 'Tie::Handle::Array' => \@a;
As in:

my @a = qw( alpha beta gamma delta epsilon );

tie *FH, 'Tie::Handle::Array' => \@a;
while (<FH>)
{
    print "$_\n";
}
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Oh yeah — You'll need Tie::Handle::Array. The following is a minimal implementation:

{
    package Tie::Handle::Array;

    sub TIEHANDLE
    {
        my( $pkg, $ar ) = @_;
        bless {
            A => $ar,
            I => 0,
        }, $pkg;
    }

    sub EOF
    {
        my $self = shift;
        $self->{I} > $#{ $self->{A} }
    }

    sub READLINE
    {
        my $self = shift;
        $self->EOF and return();
        $self->{A}[ $self->{I}++ ]
    }
}
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