Checking if your kit is complete...
Looks good
Writing Makefile for IPTables::IPv4
cp IPv4/Chain.pm blib/lib/IPTables/IPv4/Chain.pm
cp IPv4/TableTie.pm blib/lib/IPTables/IPv4/TableTie.pm
cp IPv4.pm blib/lib/IPTables/IPv4.pm
AutoSplitting blib/lib/IPTables/IPv4.pm (blib/lib/auto/IPTables/IPv4)
cp IPv6.pm blib/lib/IPTables/IPv6.pm
AutoSplitting blib/lib/IPTables/IPv6.pm (blib/lib/auto/IPTables/IPv6)
cp IPv4/Rule.pm blib/lib/IPTables/IPv4/Rule.pm
cp IPv4/Toplevel.pm blib/lib/IPTables/IPv4/Toplevel.pm
cp IPv4/RuleList.pm blib/lib/IPTables/IPv4/RuleList.pm
/home/cpanrun/pa-risc1.1/build/5.8.2/bin/perl /home/cpanrun/pa-risc1.1/build/5.8.2/lib/5.8.2/ExtUtils/xsubpp -noprototypes -typemap /home/cpanrun/pa-risc1.1/build/5.8.2/lib/5.8.2/ExtUtils/typemap -typemap IPTables.typemap  IPv4.xs > IPv4.xsc && mv IPv4.xsc IPv4.c
cc -c  -Iinclude -I/usr/src/linux/include -Wall -DMODULE_PATH=\"/home/cpanrun/pa-risc1.1/build/5.8.2/lib/IPTables-IPv4\" -fast +Onolimit +Opromote_indirect_calls +DAportable +DS2.0   -DVERSION=\"0.98\" -DXS_VERSION=\"0.98\" +Z "-I/home/cpanrun/pa-risc1.1/build/5.8.2/lib/5.8.2/PA-RISC1.1-thread-multi/CORE"   IPv4.c
cpp: "include/libiptc/ipt_kernel_headers.h", line 18: error 4036: Can't open include file 'linux/ip.h'.
cpp: "include/libiptc/ipt_kernel_headers.h", line 19: error 4036: Can't open include file 'linux/in.h'.
cpp: "include/libiptc/ipt_kernel_headers.h", line 20: error 4036: Can't open include file 'linux/if.h'.
cpp: "include/libiptc/ipt_kernel_headers.h", line 21: error 4036: Can't open include file 'linux/icmp.h'.
cpp: "include/libiptc/ipt_kernel_headers.h", line 22: error 4036: Can't open include file 'linux/tcp.h'.
cpp: "include/libiptc/ipt_kernel_headers.h", line 23: error 4036: Can't open include file 'linux/udp.h'.
cpp: "include/libiptc/ipt_kernel_headers.h", line 24: error 4036: Can't open include file 'linux/types.h'.
cpp: "include/libiptc/ipt_kernel_headers.h", line 25: error 4036: Can't open include file 'linux/in6.h'.
cpp: "include/libiptc/libiptc.h", line 6: error 4036: Can't open include file 'linux/netfilter_ipv4/ip_tables.h'.
make: *** [IPv4.o] Error 1