So the CSV file would look like this?
How does any of the fields in line 2 correspond to any of the fields in line 1? I'm afraid I don't follow :)
Edit: Wait, I think I get it now. What you want is a way to tell Perl, "hey, listen. What is the number of the field in the first line that has the value 'c'? Got that? Okay, now give me the value of the field with that number in the second line." Is that what you mean? There are actually several approaches, and I'm coming up with something momentarily. Hold on.
Edit-edit: Yes, got it now. Okay, gimme a couple minutes.