I'm not sure exactly what you're wanting, and your code is somewhat unformatted and difficult to follow. There are probably better ways, but the following should get you started:
while(<DATA>)
{
my (@elements) = split(/\s/, $_);
my $html = "<td><input type=\"$elements[1]\" name=\"$elements[0]\"
+></td>";
print "<table><tr><td>$html</td></tr></table>\n";
}
__DATA__
Subject checkbox yes
Data checkbox yes
Update: asarih beat me to it. With a better solution too, imo.
If things get any worse, I'll have to ask you to stop helping me.