XSParagraph assumes perl is built with a shared libperl library, which is not always the case, in fact, static libperl is the default option when building perl. And since XSParagraph adds -lperl to its ldflags, it will result in a build failure because you can not link a shared object with a static library.
I don't know why it adds this flag, I don't think it's meaningful when building a XS module, the perl interpreter loads libperl itself. After removing this flag from Makfile the build process succeeded for me.