Someone

#!/usr/bin/perl -w
use strict;
sub do_include
{
    my ($input) = @_;
    my $fd;

    open($fd, "< $input");
    while (<$fd>) {
        if (/^ *\#.*/) {
            s/^ *\#//;
            s/ *$//;
            chomp;
            do_include($_);
        } else {
            print;
        }
    }
}

my $arg;
for $arg (@ARGV) {
    do_include $arg;
}