GI-eSTB-MIB-NPH::eSTBUserSettingOutput.0 = INTEGER: hd1920x1080i(1)
GI-eSTB-MIB-NPH::eSTBUserSetting43OverRide.0 = INTEGER: on480p(3)

##</code><code>##

#!/usr/bin/perl

use strict;
use warnings;
use XML::Writer;

my $out;
my $xml = XML::Writer->new(OUTPUT => \$out, DATA_MODE => 1, DATA_INDENT => '   ');

$xml->xmlDecl();
$xml->startTag('doc');
my $check_1 = 0;

open(my $fh, "<", "/home/drone/DrumTesting/Test.txt")
    or die "Failed to open file: $!\n";
while(<$fh>) {
    chomp;
    next if !length;

    my ($string1, $string2, $subscript_name, $subscript_value) = /
        ^([^\::]+)
        ([^\s]+)
        \.([^\s]+)
        \s(.*)
        /x;
    if ( $check_1 == 0 ) {
        $xml->startTag($string1);
        $check_1 += 1;
    }
    $xml->startTag($string2);
    $xml->dataElement($subscript_name => $subscript_value);
    $xml->endTag();
}

$xml->endTag();
$xml->endTag();
$xml->end();

print $out;
close $fh;

##</code><code>##

<?xml version="1.0"?>

<doc>
<GI-eSTB-MIB-NPH>
<::eSTBUserSettingOutput>
<0>= INTEGER: hd1920x1080i(1)</0>
</::eSTBUserSettingOutput>
<::eSTBUserSetting43OverRide>
<0>= INTEGER: on480p(3)</0>
</::eSTBUserSetting43OverRide>
</GI-eSTB-MIB-NPH>
</doc>

##</code><code>##

        ^([^\::]+)
        (/::(\[a-zA-Z]+)\./)
        \.([^\s]+)
        \s(.*)