Also see part - split up files according to column value, which could handle the heavy lifting. It has no provisions for handling UTF-8 data or other encodings, so you might want to modify it to open the input file with the appropriate encoding:

binmode ARGV, ':utf8'; # if your input is encoded as UTF-8
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For generating the output filenames, I prefer ASCII filenames, so I'd use Text::CleanFragment or the underlying Text::Unidecode to generate filesystem-clean filenames from values.