Code Used:
my $t = new XML::Twig(
twig_handlers =>
{
"content"=>\&process_root
},
        pretty_print =>'nice',
       )->parsefile("$ARGV[0]");

my $say=$t->sprint;

print FOUT "$say";


sub process_root
{
 my ($a,$b,$c)=@_;
 my $bchild;
 for $bchild ($b->children)
  {
    if  ($bchild->tag eq 'dl')
        {
          $bchild=&dl($a,$bchild);
        }
   }
return $b;
}

sub dl
{
 my ($a,$b,$c)=@_;
 my $bchild;
if ($bchild->text)
 {
   $bchild->subs_text(
qr{(.+?)\t(.+?)\n},'&elt(first=>{},$1)&elt(second=>{},$2)');
}
return $b;
}