You don't mention what version of Access you are using, so the two examples may need tweaking based on the version of JET you have. I'll let you parse the '|' delimited data ;)

Methods 2 and 3 create a database called 'new.mdb' in the current directory and add a table. Both methods were tested on Win2K with Access 97 (I know, old stuff ;)

Method 1 - Create the db either way (or just copy an empty mdb file), then use DBI to add the tables and populate the data

use DBI;
my $datasource = "driver=Microsoft Access Driver (*.mdb);dbq=new.mdb";
my $username = 'admin';
my $password = '';

my $dbh = DBI->connect("dbi:ODBC:$datasource", $username, $password)
        || die "Error connecting: $!";

my $sql   = "CREATE TABLE DBITable (FirstName TEXT, LastName TEXT)";

my $sth = $dbh->prepare($sql);
$sth->execute;
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Method 2 - Use ADOX (requires MDAC)

use strict;
use warnings;
use Win32::OLE;

use Win32::OLE::Const 'Microsoft ADO Ext. 2.5 for DDL and Security';

# The "catalog" is the db
my $cat = Win32::OLE->new('ADOX.Catalog');
# Tweak the following line for your JetDB
$cat->Create('Provider=Microsoft.Jet.OLEDB.3.51;Data Source=new.mdb');

#first create the table, modify it, then append it to the 
#tables collection
my $table = Win32::OLE->new('ADOX.Table');
$table->{Name} = 'MyADOTable';
$table->Columns->Append('ID', adInteger);
$table->Columns->Append('Desc', adVarChar);
$cat->Tables->Append($table);
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Method 3 - Use DAO

use strict;
use warnings;
use Win32::OLE;

# The next two lines would need to be tweaked
# Off the top of my head, I think DAO 3.6 (or 4.0?)is for Access 2000
# Look in HKEY_CLASSES_ROOT for DAO for the actual numbers

use Win32::OLE::Const 'Microsoft DAO 3.51 Object Library';
my $acc = Win32::OLE->new("DAO.DBEngine.35", 'quit');

my $db = $acc->CreateDatabase('new.mdb', dbLangGeneral);

my $tab = $db->CreateTableDef('MyDAOTable');
my $fld = $tab->CreateField('ID', dbInteger);
$tab->Fields->Append($fld);
$fld = $tab->CreateField('Desc', dbText);
$tab->Fields->Append($fld);
$db->TableDefs->Append($tab);
$db->TableDefs->Refresh;
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Activestate's OLE browser will give you some clues as to available objects, methods and constants. The help files that came with Access will documents the object model in detail, with VBA examples.

Good luck!