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2011-04-28 13:25:47 INFO [main:114] <Message><Tag attribute="value">An
+swer</Tag></Message>
2011-04-28 13:45:12 DEBUG [Populate::List:31] <Message><Tag attribute=
+"value">Answer</Tag></Message>

while (<$fh>) {
    chomp;
    my ($date, $time, $log_lvl, $trace, $xml) = split ' ', $_, 5;
}

my $twig = XML::Twig->new();
while (<$fh>) {
...
    $twig->parse($xml);
    # Build up %data_structure using $twig
}

while (<$fh>) {
    chomp;
...
sub handle_message {
    # ...
}