Checking if your kit is complete...
Looks good
Note (probably harmless): No library found for -lgl
Writing Makefile for SGI::GL
cp GL.pm blib/lib/SGI/GL.pm
AutoSplitting blib/lib/SGI/GL.pm (blib/lib/auto/SGI/GL)
/home/cpanrun/parisc2.0-lp64/build/5.8.2/bin/perl /home/cpanrun/parisc2.0-lp64/build/5.8.2/lib/5.8.2/ExtUtils/xsubpp  -typemap /home/cpanrun/parisc2.0-lp64/build/5.8.2/lib/5.8.2/ExtUtils/typemap -typemap typemap  GL.xs > GL.xsc && mv GL.xsc GL.c
Please specify prototyping behavior for GL.xs (see perlxs manual)
cc -c   -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=\"0.2\" -DXS_VERSION=\"0.2\" +Z "-I/home/cpanrun/parisc2.0-lp64/build/5.8.2/lib/5.8.2/PA-RISC2.0-thread-multi-LP64/CORE"   GL.c
cpp: "GL.xs", line 4: error 4036: Can't open include file 'gl/gl.h'.
cpp: "GL.xs", line 5: error 4036: Can't open include file 'gl/device.h'.
make: *** [GL.o] Error 1