Wasn't sure where else to post this. . . it's an offsite link to something that wasn't authored by me :P Perhaps to outside links?
Sherzod Ruzmetov (of CGI::Session fame) recently posted Preparing a CPAN distribution to his blog. While pretty introductory, it clearly explains the basics of packaging and preparing a module to be submitted to CPAN. Augment this with some of the knowledge of h2xs accumulated here at the monstery and you should have an excellent understanding of the matter. Personally, I found this to be an excellent tutorial.
If you're a new submitter to CPAN, or would like to submit a module but aren't quite sure where to start, give this tutorial a look and save yourself some time and frustration.