While I'm here, can I suggest you use a hash for the input data, instead of that long list of variables? First define a list of field names:

my @field_names = qw/ ParentNodeId NodeId level canode label theme tem
+plate /; # and so on for the rest
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Then replace the split line with

my %attributes;
@attributes{ @field_names } = split /,/, $line;
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Then when you set the attributes on the XML::Twig::Elt, you can simply say:

$esec->set_att( %attributes );
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