use HTML::Template;
use Data::Dumper;

use strict;
use warnings;

use constant	DEBUG	=>	0;

my $parser = HTML::Template->new(
	filehandle => *DATA,
	die_on_bad_params => 0
);

my $columns = buildColumns(
	2,
	"one\n\ntwo\n\nthree\n\nfour\n\nfive\n\nsix\n\nseven\n\neight"
);

print Data::Dumper->Dump([$columns]) if DEBUG;

$parser->param(
	'columns'	=>	$columns
);

print $parser->output();

#
# Here you are.
#

sub buildColumns
{
	my $nc = shift; 	# Number of columns
	my @text = @_;

	# Iterate over the text and split into a more granular array of paragraphs
	my @paras;

	foreach my $chunk (@text)
	{
		my @parts = split(/\n\n/,$chunk);
		push @paras,@parts;
	}

	my $total = ++$#paras;

	# Number of paras to go in column one:
	my $num = 1;
	if(($total % $nc) % 2 != 0)
	{
		$num = int($total/$nc) + ($total % $nc);
	}
	else
	{
		$num = ($total % $nc);
	}

	print "Number into column one is: ", $num, "\n\n" if DEBUG;

	# Number to go into remainder	
	my $remainder = int($total / $nc);

	print "Number into remaining columns is: ", $remainder, "\n\n" if DEBUG;

	my @columns;

	my $col = 0;
	my $pushed = 1;
	for(my $i = 0; $i < $total; $i++)
	{
		unless(defined($columns[$col]))
		{
			$columns[$col] = {};
			$columns[$col]{'paras'} = [];
		}

		if($i >= $num)
		{
			# column two (or higher)
			if($pushed > $remainder)
			{
				$col++;
				print "We have moved to the next column: ", $col, " pushed is: ", $pushed,"\n" if DEBUG;
				$pushed = 1;
			}
		}
		# push into the column
		push @{$columns[$col]{'paras'}}, {'paragraph'=>$paras[$i]};
		$pushed++;
		print "We have pushed: ", $pushed, "\n" if DEBUG;
	}
	return \@columns;
}

__DATA__

<table>
	<tr>
<TMPL_LOOP NAME="columns">
	<td>
	<TMPL_LOOP NAME="paras">
		<p>
			<TMPL_VAR NAME="paragraph">
		<p>
	</TMPL_LOOP>
	</td>
</TMPL_LOOP>
	</tr>
</table>