См. CGI::Cookie
Пример оттуда
use CGI qw/:standard/;
use CGI::Cookie;
# Create new cookies and send them
$cookie1 = new CGI::Cookie(-name=>\'ID\',-value=>123456);
$cookie2 = new CGI::Cookie(-name=>\'preferences\',
-expires => \'+1H\',
-value=>{ font => Helvetica,
size => 12 }
);
print header(-cookie=>[$cookie1,$cookie2]);
# fetch existing cookies
%cookies = fetch CGI::Cookie;
$id = $cookies{\'ID\'}->value;
# create cookies returned from an external source
%cookies = parse CGI::Cookie($ENV{COOKIE});