Think this is a start of what you're looking for

use XML::Parser;
my @prefix;
sub start
{
        my ($p, $_, %attr) = @_;
        push(@prefix,$attr{name}) if defined $attr{name};
        push(@prefix,'') if not defined $attr{name};
}
sub ips
{
        my ($p, $_) = @_;
        s/\s//g;
        return unless @prefix;
        for my $ip (split(',')) {
                print join('.',@prefix)," $ip\n";
        }
}
sub end
{
        pop @prefix;
}

my $parser = new XML::Parser();
$parser->setHandlers(Start => \&start, Default => \&ips, End => \&end)
+;
$parser->parsefile('xml');
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