A bit late I know but I'm sure someone will find this useful...

I had to write my own when I found out that my version of CGI.pm didn't handle uploads. This is what I came up with for a M$Windwoes application

binmode STDIN;
read (STDIN, my ($cgidata), $ENV{'CONTENT_LENGTH'}) or doerror("Corrup
+t CGI header!");
my ($boundary) = $ENV{'CONTENT_TYPE'} =~ /boundary=(\S+)/;
my (@form) = split /\x0d?\x0a?--$boundary-?-?\x0d\x0a/, $cgidata;

for (@form) {
    if ($_ =~ /content-type:/i) {
        my ($details, $file) = split /\x0d\x0a\x0d\x0a/, $_, 2;
        $details =~ s/\x0d//gs;
        my ($MIME) = $details =~ /content-type: (.*)$/i;
        my ($name) = $details =~ /\sname="([^"]+)/i;
        if ($MIME =~ /jpe?g/i) { $image{$name} = $file }
        else { $textfile{$name} = $file }
    }
    else {
        my ($element, $value) = split /\x0d\x0a\x0d\x0a/, $_, 2;
        ($element) =~ /\sname="([^"]+)/i;
        $form{$1} = $value;
    }
}
[download]

This code is specifically for JPEGs and TEXT upload but could easily be modified and will also parse form elements so you end up with %image %textfile and %form.