You don't tell us what XML schema you intend to output, nor do you show any code you have attempted to write yourself.

My approach would be:

#!perl -wle

while (<>) {
    s!^!<row><value>!;
    s!\t!</value><value>!g;
    s!$!</value></row>!;
    print;
};
[download]

If you need more structure in your XML, you will have to tell us what structure.