I found this in the XAMPP control panel:

PERL 5.8.8
Apache module: PERL/2.0.3
Extensions: .pl
Document root: \htdocs\modperl\
Configuration files: \apache\conf\perl.conf + \apache\conf\startup.pl


Extensions: .cgi
Document root: \cgi-bin\
Configuration files: \apache\conf\httpd.conf

So maybe create a CGI-bin folder there and try it?

Apache configuration files and documentation had no info regarding this.