Thanks to blakem and mirod my code looks like this.

#!/usr/bin/perl
use strict;
use diagnostics;
use Time::Local;

my (@records, @report);
{
    my $data_file = 'test.dat';
    open my $fh, $data_file or die "Can't open $data_file: $!";
        while (<$fh>) {
            # skip blank and commented lines
            next if /^\s*#/;
            next if /^\s*$/;

            chomp;

            # We'll look for lines that describe a report:
            if (/report:\s+sort\s+(\S*)/ )  {
                @report = split /,/, $1;
            } else {
                push @records, [split /,/];
            }
        }
}
my %field = (   source  => 0,
                time    => 1,
                sip     => 2,
                sport   => 3,
                dip     => 4,
                dport   => 5,
                hits    => 6,
                acl     => 7,
                lnum    => 8
                );

my (@sort_sub, @sort_description);

# Here is where we do the sub building
foreach (@report) {
    my ($name, $order) = split /-/;
    my $cmp = $name =~ /source|time/ ? 'cmp' : '<=>';
    if ($order eq 'd') {
        push @sort_sub,
            qq|\@\$::b[$field{$name}] $cmp \@\$::a[$field{$name}]|;
        push @sort_description, qq|$name:\t\tdescending|;
    } else {
        push @sort_sub,
            qq|\@\$::a[$field{$name}] $cmp \@\$::b[$field{$name}]|;
        push @sort_description, qq|$name:\t\tascending|;
    }
}

# require 'sort.pl'; # created with begin

my $date    = localtime;
$date       =~ s/ /-/g;

### store report data in file
my $report_file_name = 'out.txt';
open my $fh, '>', $report_file_name
        or die "Can't Open $report_file_name: $!";
    print $fh
        qq|\t\tREQUEST FOR SORTING\n\n|,
        sort_description(), "\n\n",
        qq|FILE WAS GENERATED ON:  $date \n\n|;

    my $sort = column_sort(\@sort_sub);
    print $fh (join ',', @$_), "\n" for sort $sort @records;

sub column_sort {
    my $ref = shift;
    my $sort_sub = join " || ", @$ref;
    return eval "sub { $sort_sub }";
}
sub sort_description {
    return join "\n", @sort_description;
}

__END__
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