#!/usr/bin/perl --
use strict; use warnings; use Data::Dump; use Safe;

Main( @ARGV );
exit( 0 );

sub Main {
    my $pp = q{
(S=(SN=ac2.bd)
     (I1=(IN=s%1)(NM=1)
          (HL=(HLD=kkk kjkjk)(ST=abdc)(HI=REM SSS)(H_M=9)(HL=72)(EB=0)(ER=0)(HI=E043-93A-DF0-0AB63E)(PE=aaa)(HN=DEE)(SS=NS)(SED=(APR=(PAD=kkk)(PN=9905)(HH=llkjk))(DD=(LLL=kkk))))
           (ppp=1)(RAW=kkk)(DN=kkk)(RIN=ppp))
         (PPP=1)
         (AA=LLI))
};
    dd blahs2aoa( $pp );
}

BEGIN {
    my %reps = (
        '(' => '[ ',
        ')' => " ], ",
        '=' => ' "=" ,',
        ''  => '',
    );

    sub blahs2aoa {
        my( $j ) = @_;
        no warnings 'uninitialized';
        $j =~ s{
  (
    [\(\)=]
  )
  |
  (
    \s+
  )
  |
  (
    [^\(\)=]+
  )
}{
           $reps{$1} || $2 || "'$3',"
        }gsex;

        return Safe->new->reval( $j );
    }
}
__END__
[
  "S",
  "=",
  ["SN", "=", "ac2.bd"],
  [
    "I1",
    "=",
    ["IN", "=", "s%1"],
    ["NM", "=", 1],
    [
      "HL",
      "=",
      ["HLD", "=", "kkk kjkjk"],
      ["ST", "=", "abdc"],
      ["HI", "=", "REM SSS"],
      ["H_M", "=", 9],
      ["HL", "=", 72],
      ["EB", "=", 0],
      ["ER", "=", 0],
      ["HI", "=", "E043-93A-DF0-0AB63E"],
      ["PE", "=", "aaa"],
      ["HN", "=", "DEE"],
      ["SS", "=", "NS"],
      [
        "SED",
        "=",
        [
          "APR",
          "=",
          ["PAD", "=", "kkk"],
          ["PN", "=", 9905],
          ["HH", "=", "llkjk"],
        ],
        ["DD", "=", ["LLL", "=", "kkk"]],
      ],
    ],
    ["ppp", "=", 1],
    ["RAW", "=", "kkk"],
    ["DN", "=", "kkk"],
    ["RIN", "=", "ppp"],
  ],
  ["PPP", "=", 1],
  ["AA", "=", "LLI"],
]