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my @records = ( ['value1', 'value2'], ...) ;
...
my $sth    = $dbh->prepare($query);
$sth->execute(map { @$_ } @records);

my @list; 
foreach (@records) { 
     push(@list,"( ?, ?, ? )");
} 
my $values = join(',', @list);

join ", ", ("( ?, ? )" x @records);