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#!/usr/bin/perl

...
  $xml =~ s/(\d{11})/md5_hex($1)/eg; 
  print $xml;
}

  $xml =~ s/(\<tag\>)(\d{11})(\<\/tag\>)/$1md5_hex($2)$3/eg;

  $xml =~ s/(\<tag\>)(\d{11})(\<\/tag\>)/transformed($1,$2,$3)/eg; 

...
  my ($prefix,$number,$suffix) = @_
  return $prefix . md5_sum($number) . $suffix;  
}