use strict;
use warnings;

use Data::Dumper;

my %stuff;

foreach (do {
  open my $test, '<', 'test.txt' or die "I/O Error: $!\n";
  local $/;
  split /[,\r\n]+/, <$test>;
}) {
  my ($key, $value) = split /=/;
  $stuff{$key} = $value;
}

print Dumper \%stuff;