$ cat t_file_queue.pl 
#!/usr/bin/perl
# Updated PM 1013651 to have a limit on file handles
use strict;
use warnings;
use autodie;
use 5.10.0;

my %handles;
my $MAX_OPEN_FH=3;

while( <DATA> ) {

  my( $key ) = m/^[^|]\|([^|]+)/;

  if( ! defined $key ) {
    warn "Line $. appears malformed. Skipping: $_";
    next;
  }

  print {FH("$key.txt")} $_;

}

close $$_{FH} for values %handles;

sub FH {
    # Return file handle for named file
    state $cnt=0;
    my $key= shift;

    # Return current handle if it exists
    if (exists $handles{$key}) {
        $handles{$key}{cnt}=++$cnt;
        print "$key: (cnt=$cnt) found\n";
        return $handles{$key}{FH};
    }

    # Doesn't exist, retire the "oldest" one if we're at the limit
    if (keys %handles >= $MAX_OPEN_FH) {
        my @tmp = sort { $$a{cnt} <=> $$b{cnt} } values %handles;
        say "$key: Too many open files, close one: ",
            join(", ",map { "$$_{FName}:$$_{cnt}" } @tmp);
        my $hr = $tmp[0];
        print "   closing $$hr{FName}\n";
        close $$hr{FH};
        delete $handles{$$hr{FName}};
    }

    open my $FH, '>>', $key;
    $handles{$key} = { cnt=>++$cnt, FName=>$key, FH=>$FH };
    print "$key: opened new file ($cnt)\n";
    return $FH;
}
__DATA__
a|1|foo
b|1|bar
c|2|baz
d|1|xyzzy
e|2|blarg
f|2|The
g|3|quick
h|2|red
i|2|fox
j|3|jumped
k|4|over
l|1|the
m|1|lazy
n|1|brown
o|1|dog
p|5|gorgonzola