#!/usr/bin/perl

use strict;
use warnings;

use XML::Twig;

{
my $file = $ARGV[0];

my $wns={}; # { <id> => [ <a text>, ... ], ... }
my $ls={};  # same 

XML::Twig->new( twig_handlers => { q{/e/p//w[@id]/a[@name="wn"]} => sub { add_value( @_, $wns); },
                                   q{/e/p//w[@id]/a[@name="l"]}  => sub { add_value( @_, $ls ); },
                                   # once you're done with a w element you can get rid of it
                                   q{/e/p//w}               => sub { $_->flush; },
                                 },
              )
         ->parsefile( $file);


for my $n (1 .. 32812) {  
  next unless $ls->{$n} && $wns->{$n};
  print "@{$ls->{$n}}#@{$wns->{$n}}\n";
}

}

# get the id and then add the text of a in the proper array
sub add_value
  { my( $t, $a, $store)= @_;
    my $id= $a->parent->id;
    
    $store->{$id} ||= [];
    push @{$store->{$id}}, $a->text; # or xml_string if you want embedded tags
  }