This is what I understand from your explanation:

• You want to get rid of the first line of the file
• and for the rest of the lines, put each element in a separate line and add a blank after each original "row".

This is some (untested) code to do this:

open my $infh, "<", "old.txt" or die $!;
open my $outfh, ">", "new.txt" or die $!;
<$infh>; # Discard the first line
while (<$infh>) {
   chomp;
   s/\t/\n/;
   print {$outfh} "$_\n";
}
close $infh;
close $outfh;
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I am asuming that the records are separated by tabs. The first line can also be discarded inside the while loop by using the $. variable (see perlvar: next unless $. == 1).

If I haven't understand you correctly, please let me know