I'll second the anonymous monk's suggestion to use Text::CSV (or, better, Text::CSV_XS):

use Text::CSV_XS;
use feature 'say';
use warnings;

my @tests = (
             [q[1|str|foo\\|bar|goo|2323] => [qw(1 str foo|bar goo 232
+3)]],
             [q[foo\\\\|bar] => [qw(foo\\ bar)]],
            );

for my $t (@tests)
{
    my $s = $t->[0];
    my @e = @{$t->[1]};

    my $csv = Text::CSV_XS->new(
                                {
                                    sep_char => '|',
                                    escape_char => '\\',
                                }
                               ) or die "" . Text::CSV_XS->error_diag(
+);
    $csv->parse($s);
    my @o = $csv->fields();

    say "$s\n  @e\n  @o\n";
}
[download]

The regex/split suggestions fail to take into consideration a doubled escape prior to a delimiter (see the second test). For your example, that may be fine, but your example is so obviously contrived that it can't be taken definitively.

Output:

$ perl5.16.2 x.pl
1|str|foo\|bar|goo|2323
  1 str foo|bar goo 2323
  1 str foo|bar goo 2323

foo\\|bar
  foo\ bar
  foo\ bar
[download]

Hope that helps.

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