#!/usr/bin/perl
use warnings;
use strict;

use Text::CSV_XS;
use XML::LibXML;
use Template;

print "<ROOT>\n";

my $doc = 'XML::LibXML::Document'->new('1.0', 'utf-8');
my $line_tag = $doc->createElement('alpha');
$line_tag->setAttribute(name => '[% alpha %]');
for my $other (qw( beta gamma )) {
    my $other_tag = $doc->createElement($other);
    $other_tag->setAttribute(name => "[% $other %]");
    $line_tag->appendChild($other_tag);
}
my $template = $line_tag->toString(1) . "\n";

my $csv_init = { binary           => 1,
                 auto_diag        => 1,
                 allow_whitespace => 1,
                 sep_char         => ';',
                 eol              => $/,
                 quote_char       => undef,
};
my $csv = 'Text::CSV_XS'->new($csv_init);
my @header = @{ $csv->getline(*DATA) };

my %rec;
$csv->bind_columns(\@rec{@header});

my $tt = 'Template'->new;
my $compiled_template = $tt->template(\$template);
while ($csv->getline(*DATA)) {
    $tt->process($compiled_template, \%rec);
}
print "</ROOT>\n";
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Update: Code modified to compile the template just once.

($q=q:Sq=~/;[c](.)(.)/;chr(-||-|5+lengthSq)`"S|oS2"`map{chr |+ord
}map{substrSq`S_+|`|}3E|-|`7**2-3:)=~y+S|`+$1,++print+eval$q,q,a,
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