use strict;
use warnings;
use Data::Dumper;

my %records;
local $/ = "\n\n";

while (<DATA>) {
    next if !/^(\d+):(.*)/s;

    my ($id, $tail) = ($1, $2);
    local $/ = "\n";
    open my $recIn, '<', \$tail;

    while (<$recIn>) {
        chomp;

        #next if !/(\w+)\s*=\s*(.*)/;
        #
        #$records{$id}{$1} = $2;

        next if !/^\s*?([^=]+)\s*=\s*(.*)/;

        my ($key, $value) = ($1, $2);
        
        s/^\s+|\s+$//g for $key, $value;
        $records{$id}{$key} = $value;
    }
}

print Dumper(\%records);

__DATA__
...