#!/usr/bin/perl -w

use strict;
use Text::CSV_XS;

my ( $csv, $xml );

$csv = Text::CSV_XS->new( {
                            'sep_char'    => ';'
        } );

$xml = '';

while( <DATA> ) {
    chomp;
    if ( $csv->parse( $_ ) ) {
        my ( $line, $n, @fields, $field );
        $line = '<row>';
        $n = 1;
        @fields = $csv->fields();
        foreach $field ( @fields ) {
            $line .= "<col$n>$field</col$n>";
            $n++;
        }
        $xml .= $line . "</row>\n";

    } else {
        print "parse() failed on this line: " . $csv->error_input() . "\n";
        # die?
    }
}

print $xml;

__DATA__
a;b;c;d;e
f;g;h;i
j;k
l
m;n;o