use warnings;
use strict;
use Data::Dumper;

my %hash;

while (<DATA>) {
    chomp;
    next if /^\s*$/;
    my $key = $1 if /\w+?\s+?(.+?)\s+/;
    push @{ $hash{$key} }, $_;
}

print Dumper \%hash;

__DATA__
CPU Temp = 30
GFX Temp = 45
RAM Temp = 40

CPU Status = OK
GFX Status = OK
RAM Status = OK

##</code><code>##

$VAR1 = {
          'Temp' => [
                      'CPU Temp = 30
',
                      'GFX Temp = 45
',
                      'RAM Temp = 40
'
                    ],
          'Status' => [
                        'CPU Status = OK
',
                        'GFX Status = OK
',
                        'RAM Status = OK'
                      ]
        };