....
Part     Value          Package     Library       Position (inch)       Orientation

C2       220µF          TT5D11L     rcl           (3.5 1.55)            R180
CON1     24V in         FLACHST_W2P ETG_con_flach (2 0.5)               R90
CON2                    F09HP       con-subd      (3.25 2.05)           R0
....

#!/usr/local/bin/perl

use strict;
use warnings;

<DATA>;
while (<DATA>) {
    chomp;
    next if /^$/;
    
    print join ("#", split /\s\s+/ ) ,"\n";
}

_ _ DATA _ _

Part     Value          Package     Library       Position (inch)       Orientation

C2       220µF          TT5D11L     rcl           (3.5 1.55)            R180
CON1     24V in         FLACHST_W2P ETG_con_flach (2 0.5)               R90
CON2                    F09HP       con-subd      (3.25 2.05)           R0

chomp;

    next if /^$/;

print join ("#", split /\s\s+/ ) ,"\n";

print join ("#", split /\s\s+/ ) ,"\n"; 

print join ("#", split /\s{2,}/) ,"\n"; 

my @pos;

my $s = <DATA>;

my $lastpos = 0;
while ( $s =~ /\s\s\S/g ) {
    # Position, Länge
    push( @pos, $lastpos, pos( $s ) - $lastpos - 1 );
    $lastpos = pos($s);
}