Reading between the lines (which you've still not shown) you seem to be translating tags to turn a database represented in XML into a nested menu structure represented in XML. In the absence of the sample code I suggested earlier I've invented a sample and you can either modify it or write your own if my invention doesn't match your need:

#!/usr/bin/perl
use strict;
use warnings;
use XML::Twig;


my $twig = XML::Twig->new(
    start_tag_handlers => {_all_ => \&convert,},
    pretty_print       => 'indented_a'
    );
$twig->parse(*DATA);
$twig->print();


sub convert {
    my ($twig, $elt) = @_;

    $elt->set_tag('menuitem');
}


__DATA__
<lvl_1 path="smallbusiness"
    en_title="Small Business" fr_title="Petites Entreprises"
    hideFromMenu="false" hideBreadcrumbs="false"
>
    <lvl_2 path="products"
        en_title="Products and Services" fr_title="Produits et Service
+s"
        hideFromMenu="false" hideBreadcrumbs="false"
    />
</lvl_1>
[download]

Prints:

<menuitem
    en_title="Small Business"
    fr_title="Petites Entreprises"
    hideBreadcrumbs="false"
    hideFromMenu="false"
    path="smallbusiness">
  <menuitem
      en_title="Products and Services"
      fr_title="Produits et Services"
      hideBreadcrumbs="false"
      hideFromMenu="false"
      path="products"
  />
</menuitem>
[download]