BEGIN {OFS = "\n"}
NR == 1 {for (i = 1; i <=NF; i++)
            tag[i]=$i
         print "<" node "XML>"}
NR != 1 {print "   <" node ">"
         for (i = 1; i <= NF; i++)
            print "      <" tag[i] ">" $i ""
         print "   "}
END {print ""}