use strict;
use feature qw(say);
use autodie qw(:all);

scalar <DATA>;
my @header = split /\s*,\s*/, <DATA>;
chomp $header[-1];
my @outputFHs;

for (1..@header-1) {
    open $outputFHs[$_], ">", "file$_";
    say {$outputFHs[$_]} "$header[$_]:";
}

while (<DATA>) {
    chomp;
    next unless length;
    my @cols = split /\s*,\s*/;
    for my $colNo (1..@header-1) {
        say {$outputFHs[$colNo]} "$cols[0] : $cols[$colNo]";
    }
}

__DATA__
20150627 19:08:00
default, prim, second, copy_direct, forced_copy, always_allow, type_of_dump, full_memory,

d100spupt, /dev/lg_du, /dev/sysdu, /var/adm, 1, 1, fault, disallow,
doc10, 5, fault, 7, ad8, 9, wu, disallow,
doc11, 5, fault, 5g7, 8, te, 10, disallow,
doc12, 5, fault, 7, ca, 9hg, 10, disallow,
doc13, 5, fault, 7, 8, 35hg, 10, disallow,