#! /usr/bin/perl
use warnings;
use strict;
use DBI;
use CGI;
use CGI::Carp qw(fatalsToBrowser warningsToBrowser);

my $dsn = "....""
my ($user, $password) = ('user', 'password');

my $cgi = CGI->new();

my $dbh = DBI->connect("dbi::ODBC:$dsn", $user, password);
unless ($dbh) {
  die "Error in connect: ", $DBI->errstr, "\n";
} # unless

my $statement = qq~SELECT dropdown, id, akw, isselected FROM tabellenname
  ORDER BY dropdown, id~;

my $sth = $dbh->prepare($statement);
unless ($sth) {
  die "Error in preparing SQL: ", $dbh->errstr, "\n";
} # unless

$sth->execute() or die "Error in executing SQL: ", $dbh->errstr, "\n";

my @selects = ();
my $lastDropdown = '':
while (my $line = $sth->fetchrow_hashref()) {
  my $dropdown = $line->{dropdown};
  delete($line->{dropdown};

  # in die unterliste hinzufuegen, wenn diese dropdown schon
  # mal vorkam
  if ($dropdown eq $lastDropDown) { 
    push (@{ $selects[-1]->{subselect} }, $line);
  } # if

  # sonst naechstes select (fuege neues element der hauptliste hinzu
  else { 
    push (@selects, { subselect => [ $line ], dropdown => $dropdown } );
  } # else
} # while
$sth->finish();

# neues template erzeugen
my $template = HTML::Template->new(
  filename => '.....',

  # cached die templates => schneller, aber nicht notwendig
  shared_cache => 1, 
)
or die "Error: couldn't read new Template: $!\n";

# template fuellen
$template->param(SELECT => $selects);
# eventuell weitere parameter ...

# html-header ausgeben
print $cgi->header(-type => 'text/html');
print $template->output();