So, you want to store all the 'Names' in an array and all the 'Comments' in another array, and put both in a hash, right?

So, you are thinking in something like:

use strict;
use warnings;

my @names;
my @comments;
my %hrec;
while (<DATA>){
  chomp;
  my ($name,$comment) = split ",";
  $name =~ s/"//g;
  $comment =~ s/"//g;
  push @names,$name;
  push @comments,$comment;
}
$hrec{'Names'} = @names;
$hrec{'Comments'} = @comments;
[download]

But this doesn't work, because you can not put an array in a hash entry, only a scalar, so in the hash you will have to store a reference to an array:

# $hrec{'Names'} = @names;
# $hrec{'Comments'} = @comments;
$hrec{'Comments'} = \@names;
$hrec{'Names'} = \@comments;
[download]

Because in the hash there are references to arrays instead of arrays, the syntax to access their elements are a bit different:

$hrec{'Names'}->[0]; ## Isha
$hrec{'Comment'}->[0]; ## Hello!! ;
[download]

Another solution would be to store the pairs "Name / Comment" in a simple hash, like:

my %hrec;
while (<DATA>){
  chomp;
  my ($name,$comment) = split ",";
  $name =~ s/"//g;
  $comment =~ s/"//g;
  $hrec{$name} = $comment;
}
[download]

See perlreftut and perlref for more info about references

Said all that, I agree with tirwhan and GrandFather, the best solution would be using Text::CSV_XS.