You might want to put it into tables, in which case it's pretty easy:

print "<TABLE>\n";
while (<FILE>)
{
      chomp;
      print "<TR>",
            (map { $_ =~ s/</&lt;/g; "<TD>$_</TD>" } split (/\|/)),
            "</TR>\n";
}
print "</TABLE>\n";
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Note: Don't forget to convert '<' to the HTML-safe equivalent '&lt;' before printing the HTML.