#! /usr/bin/perl
use strict;
use warnings;


my $AoA = [];
my $i;
while ( my $line = <DATA> ) {
	chomp $line;
	if ( $line eq '#' ) {
		$i += defined $i ? 1 : 0;
	}
	else {
		$i = 0 	if !defined $i;
		push @{$AoA->[$i]}, $line;
	}
}

require Data::Dumper;
print Data::Dumper->new( [ $AoA ], [ '*AoA' ] )->Dump();

	

__DATA__
#
Zeile 1
Zeile 2
Zeile 3
Zeile 4
#
Zeile 5