use warnings;
use strict;

use XML::Twig;
my $twig = new XML::Twig(
    twig_handlers => {
        desc => sub { $_->delete() },
        img  => sub { $_->delete() },
        size => sub { $_->delete() },
    },
);
$twig->parsefile('in.xml');
$twig->set_pretty_print('indented');
$twig->print_to_file('out.xml');

__END__

<items>
  <item>
    <id>12345</id>
    <name>Name1</name>
  </item>
  <item>
    <id>54321</id>
    <name>Name2</name>
  </item>
</items>