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<PROJECT_ID>12345</PROJECT_ID>
<JOBID>101</JOBID>
...
<JOBID>102</JOBID>
<TYPE2>delete</TYPE2>
<FILE2>/tmp/file_myvalues</FILE2>

PROJECT_ID(value)   JOBID(value)  TYPE1(value)   FILE1(value)

PROJECT_ID(value)    JOBID(value)   TYPE2(value)    FILE2(value)

open FILE, "$file_to_process" or die;
my %hash;
...
   (my $xmltag, $xmlvalue) = split /\<|\>/, $line;  
          $hash{$xmltag} = $xmlvalue;   
    }