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...
use Handlers::Library qw/:handlers/;
...
...
my $p = XML::Twig->new(
    twig_handlers => { foo => \&foo_handler },
);

package Handlers::Library;
my $twig_fh;
BEGIN { $twig_fh = *STDOUT; }
...
}
sub foo_handler { ... $twig->flush($twig_fh) }
sub bar_handler { ... $twig->flush($twig_fh) }

use Handlers::Library qw/:handlers/;
twig_output('output.xml');
my $p = XML::Twig->new(...);