#!/bin/perl -w
use strict;
use XML::Twig;

my $t= new XML::Twig( twig_handlers => { post => \&post });
$t->parse( \*DATA);

sub post
  { my( $t, $post)= @_; # all handlers get called with those arguments

    # here is the magic!
    # gi is the element name and text is its... text!
    my %hash= map { $_->gi, $_->text} $post->children;

    # or whatever you want to do with the hash
    print "City: $hash{location} \n";

    # if your file is small enough you don't need to purge, otherwise
    # it will free the memory used so far
    $t->purge;
  }

__DATA__
<posts>
  <post>
    <jobnumber>1234</jobnumber>
    <location> somecity NJ </location>
  </post>
  <post>
    <jobnumber>87922</jobnumber>
    <location> Othercity, AK </location>
  </post>
</posts>