use Data::Dumper;
($base, $next)=1;

=mulitline comment supported
my comment lines
out of the array
=cut

@option=(
      [ 1,2,
      sub{
        # few lines for
        # function process
        $base
        }],

=for
       [ undef, undef,
       sub{
        $next
        } ],
=cut

      [3,4],
     );

print Dumper @option;