There seems to be some inconsistency on the sample data that lead me to think that this simple split on commas won't give you a correct hash representation of the information. You will need to study the file to better understand its structure and then find a proper way to parse it.

I'm not familiar with Win32::ODBC so I can't tell you if you are using it correctly but, I'd recommend that you look into the DBI documentation in order to learn how to connect to a database and execute queries on it. Take particular notice on placeholders.

Your SQL statement is wrong. Find an SQL cheat sheet (just to get you started) and look for the correct syntax for insert statements. Just search for sql syntax.