How to format these two complex cron statements

I strongly recommend putting any non-trivial cron jobs into their own shell script file, for many reasons:

• Easier to debug: you can just run the script instead of copy pasting a long line, and with the right shebang line, it behaves much more predictably than if you had the same commands directly in the crontab
• Easier to read: no need to make it a 200+ character one-liner, you can format it nicely so it's easy to read and understand for everyone
• Add the script to version control

Cron entries on Debian are described in the crontab man page (man 5 crontab). Debian uses Vixie's cron, and his man page says:

   The crontab syntax does not make it possible  to  define  all  possible
   periods  one could image off. For example, it is not straightforward to
   define the last weekday of a month. If a task needs to be run in a spe-
   cific  period of time that cannot be defined in the crontab syntaxs the
   best approach would be to have the program itself check  the  date  and
   time  information and continue execution only if the period matches the
   desired one.

   If the program itself cannot do the checks then a wrapper script  would
   be required. Useful tools that could be used for date analysis are ncal
   or calendar For example, to run a program the last  Saturday  of  every
   month you could use the following wrapper code:

   0 4 * * Sat   [ "$(date +%e)" = "`ncal | grep $(date +%a | sed  -e 's/.$//') 
     | sed -e 's/^.*\s\([0-9]\+\)\s*$/\1/'`" ] && echo "Last Saturday" &&
     program_to_run

So working along those lines:

   0 0 * * * perl -MTime::Local -e 
       'exit 1 if (((localtime(time()+60*60*24))[3]) < 2);' || program_to_run