2300 rows is not huge - millions of rows is huge :-) The transformation should not be a problem in perl, e.g. by reading into an array of arrays with the DBI and then traverse it with reversed indices, printing out a series of "INSERT INTO table VALUES (),(),()..." statements into a sql file. Add a "drop table" statement and you can use this to repopulate your table from the file.
However, a table with 36 rows and 2300 columns seems very wrong and it might be better to take the opportunity to redesign the database. If you can describe the database it would be easier to give more specific help.
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