my $root = XML::Twig::Elt->new('root');

my $tag = 'tag';
my $content = 'content';
my $next = XML::Twig::Elt->new($tag, $content);
$next->paste('last_child', $root);

my $element = $root;
while($element = $element->next_elt() ) {
    $element->print;
    print "\n";
}

##</code><code>##

<tag>content</tag>
content

##</code><code>##

<tag>content</tag>