here is what I have so far:

while( <IN2> ) {
  chomp;
  $count++;
  # skip header
  next unless $count;
  my $row;
  @$row = split( /,/, $_ );
  push @$sheet, $row;
}
 
foreach my $row ( sort { $a->[0] cmp $b->[0] || $a->[44] cmp $b->[44] } @$sheet ) {
  print OUT join( ',', @$row ), "\n";
 
}