Definitely start with Text::CSV or DBD::CSV.

If you plan to print it to a file directly, and not quoting the individual fields (for a simple tab separated values table) I think using the special variables $, and $\ is the approach leaving the code most readable:

@headers = qw(one two three);
@rows = (
  ['yes', 'no', 'maybe'],
  ['alpha', 'beta', 'and all the rest'],
);
{
    local($\, $,) = ("\n", "\t");
    print @headers;
    print @$_ foreach @rows;
}
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It's more complex if you want a CSV file, where the field values can contain the delimiter, the quoting character, or a newline. The next code will only quote a field if necessary:

@headers = qw(one two three);
@rows = (
  ['yes', 'no', 'maybe'],
  ['17" monitor', 'a;b', "foo\nbar"],
);
{
    local($\, $,) = ("\n", ";");
    print map {
        my $s = $_;
        $s =~ s/([\n;])|"/ $1 || '""' /ge and $s = qq["$s"];
        $s
    } @$_ foreach \@headers, @rows;
}
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Try Text::CSV_XS by h. merijn brand, or Text::xSV by tilly.

As long as you are sure the list is two dimensional, this should work. First argument is the delimiter, second is the array. If you print the returned scalar to a filehandle, you will create a .csv file:
-------

my $write_this_to_file = delimit( ", ", @array );

sub delimit {
    my $delim = shift;
    my $delimited_file;
    foreach $row (@_) {
        $delimited_file .= join ($delim, @$row);
        $delimited_file .= "\n";
    }
    return $delimited_file;
}
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or, alternately:

sub delimit {
  my $delim = shift;
  return join('', map {
    join($delim, @$_) . "\n"
  } @_);
}
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As long as @data is a 2D array this statement will store the data in CSV form in the scalar $temp so that it can be printed out to a file.

$temp = join "\n", map { $_ = join ",", @{$_} } @data;
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