@data = sort{ lcfirst $a->[1] cmp lcfirst $b->[1] } @data;

$a =~ s/^\s+|\s+$//g;

C:\>perl -e "my $var = '    test    '; $var =~ s/^\s+|\s+$//g; print qq~'$var'~;"
'test'

@data = map{$_->[0] }
                      sort{ lcfirst $a->[1] cmp lcfirst $b->[1] }
                      map{ my $var = $_; $var =~ s/^\s+|\s+$//; [$_,$var] } @data;

@data = sort{ lcfirst $a->[1] cmp lcfirst $b->[1] }
                      map{ s/^\s+|\s+$//; $_ } @data;

my $arr = [
  ['Bratwurst', 3.50, 'Eur']
  ['Eier', 70, 'Cent']
];

@data = (
    [ 1, 'Eins' ],
    [ 2, 'Zwei' ],
);

@data = (
    [ 1, ' Eins  ' ],
    [ 2, '   Zwei  ' ],
);

@data = sort{ lcfirst $b->[1] cmp lcfirst $c->[1] }
                       map{ $_->[1] =~ s/^\s+//; $_->[1] =~ s/\s+$//; $_ } @data;
                       
use Data::Dumper;
print Dumper \@data;