my $COLMAXITEM = 3;

my $idx = 0;
my @rows = ();
my $maxcount = scalar @item - 1;
foreach my $it (@item)
{
   push @cols, {IMAGESRC=> $it};
   if(scalar @cols == $COLMAXITEM or $idx+1 == $maxcount)
   {
      push @rows, {COLS => [@cols]};
      @cols = (); 
   }
   $idx++;
}