Checking if your kit is complete...
Looks good
Note (probably harmless): No library found for -lSDL
Note (probably harmless): No library found for -lSDL_image
Note (probably harmless): No library found for -lpng
Note (probably harmless): No library found for -ljpeg
Note (probably harmless): No library found for -lSDL_mixer
Note (probably harmless): No library found for -lGL
Writing Makefile for SDL::sdlpl
cp lib/SDL/Music.pm blib/lib/SDL/Music.pm
cp lib/SDL/Rect.pm blib/lib/SDL/Rect.pm
cp lib/SDL/Surface.pm blib/lib/SDL/Surface.pm
cp sdlpl.pm blib/lib/SDL/sdlpl.pm
AutoSplitting blib/lib/SDL/sdlpl.pm (blib/lib/auto/SDL/sdlpl)
cp lib/SDL/Palette.pm blib/lib/SDL/Palette.pm
cp lib/SDL/Cursor.pm blib/lib/SDL/Cursor.pm
cp lib/SDL/Event.pm blib/lib/SDL/Event.pm
cp lib/SDL/Cdrom.pm blib/lib/SDL/Cdrom.pm
cp lib/SDL/Mixer.pm blib/lib/SDL/Mixer.pm
cp lib/SDL/Sound.pm blib/lib/SDL/Sound.pm
cp lib/SDL/OpenGL/App.pm blib/lib/SDL/OpenGL/App.pm
cp lib/SDL/OpenGL.pm blib/lib/SDL/OpenGL.pm
cp lib/SDL/Joystick.pm blib/lib/SDL/Joystick.pm
cp lib/SDL/Font.pm blib/lib/SDL/Font.pm
cp lib/SDL/App.pm blib/lib/SDL/App.pm
cc -c  -I/usr/local/include -I/usr/local/include/SDL -D_POSIX_C_SOURCE=199506L -D_REENTRANT -Ae -D_HPUX_SOURCE -Wl,+vnocompatwarnings +DD64 -DNO_HASH_SEED -D_LARGEFILE_SOURCE -D_FILE_OFFSET_BITS=64 -fast +Onolimit +Opromote_indirect_calls   -DVERSION=\"1.08\" -DXS_VERSION=\"1.08\" +Z "-I/home/cpanrun/parisc2.0-lp64/build/5.8.2/lib/5.8.2/PA-RISC2.0-thread-multi-LP64/CORE"   font.c
cpp: "font.c", line 1: error 4036: Can't open include file 'SDL.h'.
make: *** [font.o] Error 1