Take a look at XML::Smart, is the faster way to start working with XML and CGI. Here's an example of use:

use XML::Smart ;

sub process_form {
  my (%form , $buffer) ;

  if ($ENV{'REQUEST_METHOD'} eq 'POST') {
    read(STDIN,$buffer,$ENV{'CONTENT_LENGTH'}) ;
  }
  else { $buffer = $ENV{'QUERY_STRING'} }
  
  my @name_value_pairs = split('&',$buffer) ;
  
  foreach my $name_value_pair (@name_value_pairs) {
    my ($name,$value) = split('=',$name_value_pair);
    $value =~ tr/+/ /;
    $value =~ s/%([0-9A-Fa-f]{2})/pack("C",hex($1))/eg;
    $form{$name} = $value;
  }
  
  return %form ;
}

  my %form = process_form() ;
  
  my $xml = XML::Smart->new() ;
  
  $xml->{form} = \%form ;
  
  print $xml->data ;
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