You have to move the logic to the Perl program.

You could do something along these lines:

<TMPL_LOOP NAME=OUTER>
    <TMPL_LOOP NAME=INNER><TMPL_VAR NAME=COUNT> </TMPL_LOOP>
    -break
</TMPL_LOOP>
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And then your Perl program:

my @outer;
for my $o (0..1){
    my @inner = map { { COUNT > $_ } } (5*$o+1) .. (5*$o+5)
    push @outer, {INNER => \@inner};
}
$tmpl->param(OUTER => \@outer);
[download]

(untested)