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 pa
+ragraphs
    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, " pu
+shed 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>
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