You need to read data from comma-separated file (so-called CSV). The best way to do it is to use the Text::CSV module. Read its documentation. Then you need to load data to DB. Do it using the DBI placeholders. Read DBI documentation again! If you don't understand the code — re-read perlintro. It must help :)
If you think you will work with Perl later — buy the Camel book.